IGST Exemption on Passenger Baggage; 35% Customs Duty and Education Cess Apply Beyond Duty-Free Allowance per Baggage Rules 2016.

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Full Text of the Document

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....Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the value which is in excess of the duty free allowances provided under the Baggage Rules, 2016.....