https://www.taxtmi.com/highlights?id=104923 IGST exemption for aircraft parts re-imported after overseas repairs remains available under the re-import exemption framework. The later insertion of the words "tax and cess" and Explanation (d), used to support an IGST levy, was treated as ultra vires following its invalidation by the High Court. The associated circular cannot independently sustain IGST on repaired parts re-imported from abroad. Customs-duty exemption provisions therefore do not authorise IGST on eligible re-imported aircraft parts. en-us Wed, 14 Oct 2026 06:17:13 +0530 Wed, 14 Oct 2026 06:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104923 IGST exemption for aircraft parts re-imported after overseas repairs remains available under the re-import exemption framework. The later insertion of the words "tax and cess" and Explanation (d), used to support an IGST levy, was treated as ultra vires following its invalidation by the High Court. The associated circular cannot independently sustain IGST on repaired parts re-imported from abroad. Customs-duty exemption provisions therefore do not authorise IGST on eligible re-imported aircraft parts. Highlights Customs Wed, 14 Oct 2026 06:17:13 +0530 https://www.taxtmi.com/highlights?id=104923