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 Please become a Premium member. If you are already a Premium member, login here to access the full content.