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 […]
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