Clarification by GST Council

Author
View profile
Last updated: 28 July 2021
Quick Summary
This document provides a clarification from the GST Council regarding the applicability of IGST on goods re-imported into India after being sent abroad for repairs. It specifically addresses the inclusion of repair costs, insurance, and freight charges in the taxable value. This clarification is particularly useful for businesses involved in international repairs and re-importation, ensuring compliance with current GST regulations.

File details
PDF 527 KB 0 downloads GST
File description
CLARIFICATION REGARDING THE APPLICABILITY OF IGST #pdf
Download PDF 527 KB Like
Submitted by · Posted 28 July 2021 · Other files by Ankit Neema · Report
Comments

Recent Files in GST

View more →
PDF

ICAI E-Way Bill Handbook - Aug 2026 Edition

07 October 2026 Download
PDF

ICAI Suggestions on GST Registration & Refund Processes

07 October 2026 Download
PDF

FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour

03 July 2026 Download
PDF

FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact

03 July 2026 Download
PDF

GSTN: Enhancements in the e-Way Bill (EWB) Portal

22 May 2026 Download
PDF

ICAI issues GST Act(s) and Rule(s) Bare Law - April 2026 Edition

20 May 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member sathish kumar ksathish kumar kPro Member Ishwarya Keerthi BIshwarya Keerthi BPro Member kambamcr@gmail.comkambamcr@gmail.comPro Member prasanth konaprasanth konaPro Member Vignesh PaiVignesh Pai
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. ICAI Suggestions on GST Registration & Refund Processes
  2. ICAI E-Way Bill Handbook - Aug 2026 Edition
  3. Processing Status of Citizen’s Charter Applications as of Sept 30, 2026
  4. RBI Bulletin - September 2026
  5. RBI | Report of the Advisory Committee on Ways and Means Advances to State Govts
  6. Monthly Economic Review - Sept 2026
  7. ICSI | Exposure Draft of Proposed Syllabus 2027
  8. ICAI Students' Journal: October 2026 Edition

Latest Job Openings

View all
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details