https://www.taxtmi.com/forum/issue?id=114855 Imports of dyes for incorporation into export kits as job work qualify under concessional import provisions and Customs Notification No. 32/1997; only IGST is payable at import with availability of input tax credit, provided the dyes are supplied free of cost by the buyer and the importer follows the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, including meeting the prescribed value addition requirement so that FOB export valuation equals CIF import value plus the required addition. en-us Fri, 12 Apr 2019 14:58:57 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114855 Imports of dyes for incorporation into export kits as job work qualify under concessional import provisions and Customs Notification No. 32/1997; only IGST is payable at import with availability of input tax credit, provided the dyes are supplied free of cost by the buyer and the importer follows the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, including meeting the prescribed value addition requirement so that FOB export valuation equals CIF import value plus the required addition. Discussion-Forum Customs Fri, 12 Apr 2019 14:58:57 +0530 https://www.taxtmi.com/forum/issue?id=114855