Temporary importation for repair services excluded from clause applicability when goods are exported unused after repairs. The substituted proviso to section 13(3)(a) excludes from that clause services supplied in respect of goods temporarily imported into India for repairs, treatment or any other process, provided the goods are exported after such repair or treatment without being put to any use in India other than is necessary for that repair, treatment or process.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Temporary importation for repair services excluded from clause applicability when goods are exported unused after repairs.
The substituted proviso to section 13(3)(a) excludes from that clause services supplied in respect of goods temporarily imported into India for repairs, treatment or any other process, provided the goods are exported after such repair or treatment without being put to any use in India other than is necessary for that repair, treatment or process.
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