IGST on re-imported goods applies to repair value, insurance and freight, under prescribed customs notifications and amendment. Re-importation of goods sent abroad for repair is subject to IGST on a value equal to the repair value, insurance and freight; initial implementation was by notification Nos. 45/2017-Customs and 46/2017-Customs, and clarificatory amendments by notification Nos. 36/2021-Customs and 37/2021-Customs confirmed the position without prejudice to the levy.