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Customs - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Levy of IGST on re-import of aircrafts and parts thereof after ...

Customs

January 16, 2021

Levy of IGST on re-import of aircrafts and parts thereof after repairs - Exemption form IGST - 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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