https://www.taxtmi.com/forum/issue?id=116114 Whether GST and customs duty apply on re-importation of equipment sent abroad on a Letter of Undertaking is contested; the respondent cites Notification No.46/17-Cus as a notification-based exemption covering goods under the Customs Tariff Act, framing re-import as potentially exempt under LUT and the cited customs notification. en-us Fri, 06 Mar 2020 19:37:44 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116114 Whether GST and customs duty apply on re-importation of equipment sent abroad on a Letter of Undertaking is contested; the respondent cites Notification No.46/17-Cus as a notification-based exemption covering goods under the Customs Tariff Act, framing re-import as potentially exempt under LUT and the cited customs notification. Discussion-Forum Customs Fri, 06 Mar 2020 19:37:44 +0530 https://www.taxtmi.com/forum/issue?id=116114