Import duty and IGST exemption under Customs notification 174/66


IGST exemption and import duty exemption on re-import as per Notfn 174/66

Click here to know GST exempted list



174/66-Customs, dated 24.09.1966 is valid when introduction of GST in India on July 01, 2017 for exemption of IGST on imports.


According to customs notification number 174/66 dated 24.09.1966, import duty on goods not produced or manufactured in India, which are private personal property and which prior to their import into India have been exported there from and re-imported within three years from the date of export.


According to GST Law 2017, exemption on IGST is extended on goods specified under customs notification number 174/66 dated 24.09.1966.


Click here to read complete extract of customs notification No: 174/66 dated 24.09.1966

Customs notification number 174/66 dated 24.09.1966



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?


GST payment by Cash and same bank Cheque or DD

Validity period of Challan under GST tax payments

How many copies of challans for GST tax payment?

How does Bank work on GST tax payment?

How to pay GST tax through Bank?

Cash, Cheques or DD payment under GST, Goods and Service Tax

OTC system in GST tax payments

GST tax payment through Bank counter

Functions of Pr.CCA,CBEC AND AG of the States under GST Payments

e-PAOs of Centre and e-Treasuries of State Governments under GST

Functions of RBI (e kuber) under GST Tax payments

Functions of e FPBs of Banks in GST tax payments

Functions of GSTN under mode of payment of GST


Is DP terms of payment safe in export business?

 Is Letter of Credit LC safe for an Importer?

Is ON BOARD CERTIFICATE required for LC negotiation

Why to insure export goods? 

 Why, best attention while preparing Export Invoice?

Airline code starting prefix with            

Difference between standard dry container and Flat rack container                       

Difference between normal dry container and Plat form container         

Difference between standard dry container and high cube container    

Difference between normal cargo container and Reefer Container
Mode of payments in international trade


Who are authorized to issue Certificate of origin under Generalized System of Preferences (GSP) Scheme?

Authorized agencies to issue Certificate of origin under SAFTA

GSP, a brief guide to exporters

How to get non preferential Certificate of Origin, state wise

All Foreign Trade Agreements of India

Preferential Trade Agreements of India

Free Trade Agreements of India

India - South Korea Comprehensive Economic Partnership Agreement (CEPA)

India and ASIAN Trade Agreement

SAARC Preferential Trading Arrangement or SAPTA

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers