Import duty and IGST exemption for import goods specified under Cus Notfn 134/94
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134/94-Customs, dated 22.06.1994 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.
Customs notification number 134/94 dt 22.06.1994 provides import duty exemption to specified goods, when imported into India for carrying out repairs, reconditioning, reengineering, testing, calibration or maintenance (including service), subject to the condition, inter alia, that the repairs, reconditioning, reengineering, testing, calibration or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and the goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit.
As per GST Law, IGST is exempted for import goods specified under Customs notification number 134/94 dated 22.06.1994.
Click here to read complete extract of customs notification No: 134/94 dated 22.06.1994 Customs notification number 134/94 dt 22.06.1994
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