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Relief for Indigo: No additional tax on aircraft parts re-imported following repairs, says Delhi HC

Livemint · 5m ago

Medial

The Delhi High Court has ruled against the Integrated Goods and Services Tax (IGST) levy on the repair cost of re-imported aircraft parts, offering relief to aviation companies like IndiGo. This ruling declared a part of the 2021 customs exemption notification unconstitutional, as it improperly expanded the tax scope. The court determined that re-imported repaired goods should be classified as an import of services, not goods, making them exempt from IGST under the Customs Tariff Act.