Clarification by GST Council

Last updated: 28 July 2021
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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.

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CLARIFICATION REGARDING THE APPLICABILITY OF IGST #pdf
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Submitted by · Posted 28 July 2021 · Other files by Ankit Neema · Report
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