Tax Exemption for Re-Imported Aircraft: Only Basic Customs Duty on Repairs, Freight & Insurance Applies; No Integrated Tax or Cess.

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....Levy of IGST on re-import of aircrafts and parts thereof after repairs - Exemption form IGST - the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the Exemption Notification would mean that only the basic customs duty on the fair cost of repair charges, freight and insurance charges are payable and integrated tax and compensation cess are wholly exempted. - AT....