IGST exemption on import for repairs, govt certification on returnable basis

 

Import duty exemption notification 153/94 extended for exemption of IGST


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The customs notification number 153/94 dated 13.07.1994 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.

 

The customs notification number 153/94 dated 13.07.1994 provides import duty exemption to:

1. Articles of foreign origin for repairs and return,

2. Theatrical equipment including costumes for use by a foreign theatrical company or dancing troupe and re-exported thereafter,       

3. Photographic, filming, sound-recording and radio equipments, raw films, video tapes and sound recording tapes imported in public interest and has been sponsored by the GoI and subject to certification by the Ministry of I&B and subsequent re-export,

4. Mountaineering equipments, materials, clothing, foodstuffs and provisions (excluding alcoholic drinks, cigarettes and tobacco), medical stores, imported by a mountaineering expedition and subject to re-export.

 

The above import customs duty exemption extends IGST exemptions also for import as per GST council meet of 3rd June, 2017.

 

Click here to read complete extract of customs notification No: 153/94 dated 13.07.1994

customs notification number 153/94 dated 13.07.1994

  

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Comments


Joelle: Hello, How to proceed to obtain import duty exemption for articles of foreign origin for repairs and return ? 2 collaborators will arrive by plane in India and carry a toolcase with them. What should we do before travelling? What should we do when entering India? Are they documents to fill-in in advance? Best regards, JD

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