https://www.taxtmi.com/article/detailed?id=9486 Re-imports of jewellery sent abroad for exhibition or on consignment do not attract IGST where the outward movement was not a 'supply' under the CGST Act and no integrated tax was paid at export; such cases fall under the residuary exemption entry of the Customs exemption notification rather than the clause requiring IGST payment at re-import, provided re-import occurs within the prescribed timeframe from the delivery challan. en-us Fri, 25 Sep 2020 20:34:40 +0530 Fri, 25 Sep 2020 20:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9486 Re-imports of jewellery sent abroad for exhibition or on consignment do not attract IGST where the outward movement was not a 'supply' under the CGST Act and no integrated tax was paid at export; such cases fall under the residuary exemption entry of the Customs exemption notification rather than the clause requiring IGST payment at re-import, provided re-import occurs within the prescribed timeframe from the delivery challan. Articles Customs - Import - Export - SEZ Fri, 25 Sep 2020 20:34:40 +0530 https://www.taxtmi.com/article/detailed?id=9486