https://www.taxtmi.com/circulars?id=71127 Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments. en-us Mon, 26 Jul 2021 00:00:00 +0530 Sat, 05 Sep 2026 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71127 Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments. Circulars Customs Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71127