IGST on re-imported goods applies to repair, insurance and freight value, as clarified following GST Council recommendation. Re-imports of goods exported for repair are subject to IGST and compensation cess calculated on the fair cost of repairs, including materials, insurance and freight (both ways), rather than on the full value of the goods. The GST Council affirmed this treatment and recommended a clarificatory amendment after a tribunal decision suggesting IGST exemption; the notifications were amended to remove doubt and implement the Council's position.