https://www.taxtmi.com/circulars?id=65356 The Board permits extension of time for re-export of ISO containers imported temporarily for transportation of Liquid Medical Oxygen upon importer request, and clarifies that for ISO containers imported on lease with IGST paid on lease amounts under CGST law, IGST on container value is not required and re-export need not occur while containers remain under valid lease. en-us Tue, 18 Jan 2022 00:00:00 +0530 Wed, 19 Jan 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65356 The Board permits extension of time for re-export of ISO containers imported temporarily for transportation of Liquid Medical Oxygen upon importer request, and clarifies that for ISO containers imported on lease with IGST paid on lease amounts under CGST law, IGST on container value is not required and re-export need not occur while containers remain under valid lease. Circulars Customs Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65356