IGST exemption on imports as per Customs Notification104/94 dt.16.03.1994

 

Exemption of import duty and IGST on containers of durable nature subject to re-export


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104/94-Customs, dated 16.03.1994 is valid when introduction of GST in India by July, 2017 for exemption of IGST on imports.

 

The customs Notification104/94 dt.16.03.1994 explains about exemption of IGST and import duty on importation of containers of durable nature subject to re-export within 6 months from the date of their importation.

 

 

The extract of Notification104/94 dt.16.03.1994 from Customs are explained here.  Click here to read customs Notification104/94 dt.16.03.1994.   Customs Notification104/94 dt.16.03.1994

  

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