Availability of IGST exemption - aircrafts and parts thereof ...

Customs

January 20, 2021

Availability of IGST exemption - aircrafts and parts thereof that are re-imported into India after repairs - The inevitable conclusion that follows from the aforesaid discussion is that the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the Exemption Notification would mean that only the basic customs duty on the fair cost of repair charges, freight and insurance charges are payable and integrated tax and compensation cess are wholly exempted. - AT

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Availability of IGST exemption - aircrafts and parts thereof ...

Customs

January 20, 2021

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Changes in IGST EXEMPTION ON IMPORTS OF GOODS

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Denial of exemption claim - imported parts - The systems are wind operated electricity generator with its components and parts thereof including rotor and wind turbine...

IGST exemption at the time of import of input materials by the appellant - Advance Authorization Scheme - The Tribunal acknowledged that while the Advance Authorization...

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