Clarification on GST on re-import of goods after repair

CBIC has clarified that re-import of goods sent abroad for repair attracts IGST on a value equal to the repair value, insurance and freight.

This comes in the background of Hon’ble CESTAT decision in the case of Interglobe Aviation Ltd. holding full exemption from IGST on goods re-imported after repairs.

Circular No. 16/2021-Customs