https://www.taxtmi.com/manuals?id=2219 Applicability of IGST on goods re-imported after being exported for repair is determined by a taxable value equal to the repair value together with insurance and freight; 2017 notifications implemented this GST Council decision and a 2021 clarificatory amendment restated the levy without prejudice to the earlier position. en-us Sun, 05 Mar 2023 13:08:00 +0530 Tue, 07 Mar 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2219 Applicability of IGST on goods re-imported after being exported for repair is determined by a taxable value equal to the repair value together with insurance and freight; 2017 notifications implemented this GST Council decision and a 2021 clarificatory amendment restated the levy without prejudice to the earlier position. Manuals Customs Sun, 05 Mar 2023 13:08:00 +0530 https://www.taxtmi.com/manuals?id=2219