No IGST payable on personal and household effects belonging to a deceased person

Exemption of IGST on personal and household effects belonging to a deceased person 

 

No IGST payable on personal and household effects belonging to a deceased personAccording to GST Law 2017, used bona fide personal and household effects belonging to a deceased person is exempted to pay IGST.   So no IGST is payable for movement of personal and household effects belonging to a deceased person based on Customs Notification 12/2012.

 

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