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of <h1>Goods Reimported for Repairs Subject to IGST on Repair Costs, Insurance, and Freight Per Notifications /2017 & /2017</h1> Notification Nos. 45/2017-Customs and 46/2017-Customs, dated June 30, 2017, establish that goods reimported after being exported for repairs are subject to IGST on the repair value, insurance, and freight. Following the GST Council's 43rd meeting, clarificatory amendments were made through notification Nos. 36/2021-Customs and 37/2021-Customs, dated July 19, 2021. These amendments reaffirm the applicability of IGST on such imports, maintaining the tax liability as it was prior to the amendment.
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