IGST on tracking device affixed on container at the time of import

Recommendation of 49th GST Council Meeting.

If a device like tag-tracking device or data logger is already affixed on a container at the time of import, no separate IGST shall be levied on such affixed device

IGST on tracking device affixed on container at the time of import:

if a device like tag- tracking device or data logger is already affixed on a container at the time of import, no separate IGST shall be levied on such affixed device; and ‘NIL’ IGST treatment available for the containers under Notification No. 104/94 Customs shall also be available to the such affixed device subject to the existing conditions

The relevant Notification to implement the above recommendations will be issued shortly