Exemption of IGST on re-import of tour articles of Army, Navy, Air force and para military force

 

Import duty exemption and IGST exemption on reimport of tour articles under Notfn 271/58(Since superseded by Notification No.17/2017-Cus   dated   21-04-2017)


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271/58-Customs, dated 25.10.1958 (Since superseded by Notification No.17/2017-Cus   dated   21-04-2017)  is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.

 

Customs Notification No. 271/58  dated 25.10.1958 (Since superseded by Notification No.17/2017-Cus   dated   21-04-2017) permits  exemption to articles re-imported by or along with a unit of the Army, the Navy or the Air force or a Central Para Military Force on the occasion of its return to India after a tour of service abroad subject to satisfaction of the Commissioner of Customs that these articles were exported by or along with such unit on the occasion of its departure from India on such tour.

 

As per GST council meet on June 03, 2017, the said customs Notification No. 271/58 dated 25.10.1958 (Since superseded by Notification No.17/2017-Cus   dated   21-04-2017) also permits on IGST exemption on goods mentioned in the notification.

 

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