No Additional Tax on Re-Imported Aircraft Parts after repairs: Delhi HC

Interglobe Aviation Ltd Vs Principal Commissioner of Customs ACC (Import) New Custom House New Delhi & Ors. (Delhi High Court)

Delhi High Court in Interglobe Aviation Ltd Vs Principal Commissioner of Customs ACC (Import) New Custom House New Delhi & Ors. addressed the contentious issue of imposing Integrated Goods and Services Tax (IGST) on the repair cost of goods re-imported into India after being sent abroad for maintenance. The petitioner, Interglobe Aviation Ltd, challenged the levy, arguing that

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