IGST exemption on re-import of engine and parts


Import duty and IGST exemption under Customs Notification 117/61 dt.13.10.61

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117/61-Customs, dated 13.10.61 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.


Customs Notification 117/61 dt.13.10.61 provides import duty exemption to engines and parts of aircraft, when re-imported into India after having been exported, from the customs duty leviable on the value of goods which were exported [customs duty is leviable on the cost of repair], which includes the charges paid for the materials as well as for labour, insurance and freight) in the following cases:- (a) Engines and certain specified parts which fail abroad      and are re-imported. (b) Engines or certain specified parts sent abroad as a stand-by for replacement of a defective one and subsequently brought back to India in the same condition without being installed on an aircraft.  (c) Engines and certain specified parts lent by an Indian company to a foreign Company.


As per GST Law 2017, IGST is exempted on re-import of goods specified under Customs Notification 117/61 dt.13.10.61.


Click here to read complete extract of customs notification No: 117/61 dt.13.10.61  Customs Notification 117/61 dt.13.10.61


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