Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Full exemption from IGST has been provided on passenger baggage. ...

Customs

August 3, 2017

Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the value which is in excess of the duty free allowances provided under the Baggage Rules, 2016.

View Source

 


 

You may also like:

  1. Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification

  2. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

  3. Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

  4. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

  5. Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly,...

  6. Effective rate of basic duty of customs under chapters 50 to 63 on textile products - Notification

  7. The domestic passengers who board international flights in the domestic leg are not required to file the Customs Baggage declaration form.

  8. Prohibition on Carrying rice in baggage by air passengers travelling to USA - Regarding. – Circular 34 / 2011- Customs Dated: August 3, 2011

  9. Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

  10. Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn

 

Quick Updates:Latest Updates