Relief for IndiGo: Delhi HC Quashes IGST Demand on Reimported Aircraft Parts Taxed as Service Import [Read Order]

The Court agreed that once a transaction is taxed as a service, it cannot be taxed again as a goods import, thereby quashing the demand for additional IGST.
IndiGo IGST - Delhi HC tax - IGST on aircraft parts - taxscan

The Delhi High Court,granted relief to IndiGo by quashing the Integrated Goods and Services Tax (IGST) demand on reimported aircraft parts that were previously taxed as a service import. Interglobe Aviation Ltd,petitioner-assessee,was involved in the transportation of passengers and goods by air, sending goods for repair to Maintenance, Repair, and Overhaul (MRO) service providers outside…

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