SC dismisses retrospective integrated GST demand on aircraft repairs abroad

New Delhi: In a relief for airlines such as IndiGo and SpiceJet, the Supreme Court on Monday dismissed a plea by the customs department seeking to impose integrated goods and services tax (IGST) on re-imported aircraft and parts sent overseas for repairs. The tax demand was based on a 2021 government notification that sought to clarify and retrospectively amend a 2017 exemption. Under the original…