Exemption of IGST on Indian goods reimported after further process

 

GST exemption under Customs Notification No.43/96 dt. 23.07.1996


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43/96-Customs, dated 23.07.1996 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.

 

Customs Notification No.43/96 dt. 23.07.1996 provides exemption to specified goods on which a manufacturing process was undertaken in India and which were exported out of India for carrying out further manufacturing process of coating, electroplating or polishing or a combination of one or more of these processes, as the case may be, when re-imported into  India  after  completion  of  the  said processes, from the customs  duty leviable on the value of goods which were exported i.e. customs duty is leviable on the value of the fair cost of the said processes carried out abroad (whether such cost is actually incurred or not) and insurance and freight, both ways.

 

According to GST council held on 03.06.2017, the above notification is valid for claiming IGST exemption on imports mentioned under Customs Notification No.43/96 dt. 23.07.1996.

 

Click here to read complete extract of customs notification No: 43/96 dt. 23.07.1996   Customs Notification No.43/96 dt. 23.07.1996

  

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