https://www.taxtmi.com/forum/issue?id=115343 Re-importation of exported machinery for repair attracts IGST when export occurred under a Letter of Undertaking; the IGST paid is available as Input Tax Credit. Conditional customs relief for repair clearances exists but requires strict compliance with amended annexure conditions. Export incentives previously availed may require repayment with interest if scheme conditions are breached. en-us Tue, 20 Aug 2019 16:00:35 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115343 Re-importation of exported machinery for repair attracts IGST when export occurred under a Letter of Undertaking; the IGST paid is available as Input Tax Credit. Conditional customs relief for repair clearances exists but requires strict compliance with amended annexure conditions. Export incentives previously availed may require repayment with interest if scheme conditions are breached. Discussion-Forum GST Tue, 20 Aug 2019 16:00:35 +0530 https://www.taxtmi.com/forum/issue?id=115343