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SC agrees to hear IndiGo plea on IGST on re-imported parts
Mint New Delhi
|October 07, 2025
The Supreme Court (SC) on Monday agreed to examine a dispute between the customs department and InterGlobe Aviation Ltd., which operates India’s largest airline IndiGo, over whether integrated goods and services tax (IGST) should be levied on the repair costs of goods re-imported into India after being sent abroad for maintenance.
In March, the Delhi HC struck down part of a 2021 notification requiring payment of IGST and cess on such goods.
(BLOOMBERG)
A bench of Justices B.V. Nagarathna and R. Mahadevan issued a notice to IndiGo after hearing the custom department's plea.
The case reached the apex court after the customs department challenged a March ruling by the Delhi High Court (HC) that struck down as unconstitutional a portion of a 2021 customs notification requiring payment of IGST and cess on such re-imported goods.
Additional solicitor general N. Venkataraman, appearing for the customs department, said, “An important constitutional question has arisen in this matter. The judgement hurts us—it declares the law unconstitutional and affects every re-import.”
Dit verhaal komt uit de October 07, 2025-editie van Mint New Delhi.
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