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    <title>GST leviability at the Capital Goods Reimport in india</title>
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    <description>Re importation of a machinery sent abroad for repair attracts IGST on re importation; customs procedures and notifications determine the procedural, documentation and any concessional or conditional treatment on re entry, and the distinction between repairs under a free service agreement and paid repairs affects documentary and concessional eligibility but does not alter the principal tax consequence that IGST is payable at re importation unless specific customs provisions provide otherwise.</description>
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      <description>Re importation of a machinery sent abroad for repair attracts IGST on re importation; customs procedures and notifications determine the procedural, documentation and any concessional or conditional treatment on re entry, and the distinction between repairs under a free service agreement and paid repairs affects documentary and concessional eligibility but does not alter the principal tax consequence that IGST is payable at re importation unless specific customs provisions provide otherwise.</description>
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