IGST exemption to passenger baggage and transfer of residence

Exempted goods and services under GST


Concession of IGST on import of passenger baggage and TR

 

IGST exemption to passenger baggage and transfer of residenceExemption from IGST from bonafide passenger baggage and transfer of residence

 

As per GST Law 2017, the IGST exemption is permitted under HSN chapter 9803 as per the details given below:

 

 

S.No.     Chapter/Heading             Item covered

1                 9803                             Exemption from IGST

                                     1.     on goods imported by a passenger or a member of a crew in his

                                                 baggage. [Does not apply to motor vehicles, alcoholic beverages,

                                                  tobacco and tobacco products]

                                     2.      on goods imported by a person of India origin on his return to India

                                                 [Transfer of Residence Notification No 26/2016-Customs]

                                     3.       on one lap top imported by a passenger of 18 years or more age

                                                  [Notification No. 11/2004-Customs]

  

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