IGST & Compensation Cess on goods re-imported after being exported for repairs would be wholly exempt

Interglobe Aviation Limited Vs Union of India (Delhi High Court) The assessee was a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India. It was re-importing the aircraft and spare parts sent outside India for repairs and maintenance. It claimed exemption under Notification No. 45/2017 –Customs dated June 30, 2017 (Exemption Notification) from the payment of IGST on goods reimported by it in India after repair. The Customs authorities refused the same on the ground that IGST was leviable on the fair cost of repairs and ...