Delhi High Court Disallows Additional IGST On Re-Import Of Aircraft Imposed By Customs Dept
The decision comes as a breather to the aviation sector
The Delhi High Court has overturned the additional Integrated Goods and Services Tax (IGST) on the re-import of aircraft and its parts sent abroad for repairs under the Customs Tariff Act.
The bench ruled on the petition filed by InterGlobe Aviation Limited against the levy imposed by the Principal Commissioner of Customs ACC (Imports).
The judgment stated that IGST was payable only once as import of service and not as goods.
It provides significant financial relief to airlines and clarifies a long-standing legal ambiguity.
Attorneys from Lakshmikumaran & Sridharan represented the petitioner. The team included Lakshmikumaran, Jyoti Pal, Yogendra Aldak, Agrim Arora, Kruti Parashar, Anjali Singh and Aditi Sharma.