IGST exemption on import of goods to and from Nepal, Bhutan

IGST exemption on import of goods to and from Nepal, Bhutan

 

Customs notification No.38/96


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Exemption for goods in transit to and from Nepal 

 

Customs notification No.38/96 provides import duty exemption on Goods imported;   a)    from foreign country for the purpose of exports to Bhutan or Nepal;       b) from Bhutan or Nepal into India for exports to foreign Country.

As per GST Law 2017, exemption on IGST also extended to imports under Customs notification No.38/96.  Click here for complete extract of notification No.38/96 dt.23.07.1996 

                               

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