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Circular No. 16/2021-CUSTOMS - Custom

❱ Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting â€“ reg.

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Circular No. 16/2021-Customs F. No. CBIC-190354/96/2021-TO(TRU-I)-CBEC Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) ***** Room No.156, North Block, New Delhi. New Delhi, dated 19th July, 2021 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal .......