MANU/CUCR/0017/2021
Ministry : Ministry of Finance
Department/Board : Central Board of Indirect Taxes and Customs
Circular No. : 16/2021-Customs
Date : 19.07.2021
Notification/ Circulars Referred : Notification Nos. 45/2017-Customs MANU/CUST/0038/2017;46/2017-Customs, both dated 30th June, 2017 MANU/CUST/0064/2017;Notification Nos. 36/2021-Customs MANU/CUST/0061/2021;37/2021- Customs, both dated 19th July, 2021 MANU/CUST/0062/2021
Citing Reference:
Notification Nos. 45/2017-Customs MANU/CUST/0038/2017 Referred
46/2017-Customs, both dated 30th June, 2017 MANU/CUST/0064/2017 Referred
Notification Nos. 36/2021-Customs MANU/CUST/0061/2021 Referred
37/2021- Customs, both dated 19th July, 2021 MANU/CUST/0062/2021 Referred
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs & Central tax
Madam/Sir,
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting
References have been received seeking clarification on the issues of the applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported abroad for repairs.
2. Notification Nos. 45/2017-Customs and 46/2017-Customs, both dated 30th June, 2017, issued at the time of implementation of GST, prescribe certain concession from duty/taxes on reimport of goods exported for repair outside India. These notifications, specifically........