https://www.taxtmi.com/forum/issue?id=114125 Concessional import duty under the notification applies subject to transactional and documentary conditions: value addition prior to dispatch necessitates invoicing and gives rise to IGST and GST implications unless structured as a high sea sale to permit addition of value; concessional duty for spare parts requires the essentiality certificate to list parts individually and the import invoice to state the parts are for the named machinery. en-us Thu, 06 Sep 2018 11:17:18 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114125 Concessional import duty under the notification applies subject to transactional and documentary conditions: value addition prior to dispatch necessitates invoicing and gives rise to IGST and GST implications unless structured as a high sea sale to permit addition of value; concessional duty for spare parts requires the essentiality certificate to list parts individually and the import invoice to state the parts are for the named machinery. Discussion-Forum Customs Thu, 06 Sep 2018 11:17:18 +0530 https://www.taxtmi.com/forum/issue?id=114125