https://www.taxtmi.com/article/detailed?id=10187 Whether re imported goods sent abroad for repair attract IGST and Compensation Cess when Notification No. 45/2017 grants exemptions on such re imports. A tribunal construed the exemption to limit levy to basic customs duty on the fair cost of repair, freight and insurance, concluding that integrated tax and compensation cess did not apply to these re imports. Subsequent administrative amendment addresses levy of integrated tax and compensation cess and appellate review has been initiated. en-us Mon, 17 Jan 2022 10:08:12 +0530 Mon, 17 Jan 2022 10:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10187 Whether re imported goods sent abroad for repair attract IGST and Compensation Cess when Notification No. 45/2017 grants exemptions on such re imports. A tribunal construed the exemption to limit levy to basic customs duty on the fair cost of repair, freight and insurance, concluding that integrated tax and compensation cess did not apply to these re imports. Subsequent administrative amendment addresses levy of integrated tax and compensation cess and appellate review has been initiated. Articles Goods and Services Tax - GST Mon, 17 Jan 2022 10:08:12 +0530 https://www.taxtmi.com/article/detailed?id=10187