INTEGRATED GOOD AND SERVICES TAX (AMENDMENT) ACT, 2018
Section 6- Amendment of section 13
Amendment of Section 13: Clause on Temporary Import of Goods
The amendment to Section 13 of the principal Act concerns sub-section (3), specifically clause (a). The revised provision states that the clause does not apply to services related to goods temporarily imported into India for repairs or other treatment processes. These goods must be exported after the repairs or processes are completed, without being used in India beyond what is necessary for the repair or treatment. This change clarifies that such temporary imports for repair or processing purposes are exempt from certain provisions, provided they are not used in India for any other purpose before being exported again.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 13.
6. In section 13 of the principal Act, in sub-section (3), in clause (a), for the second proviso, the following proviso shall be substituted, namely:––
"Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs or for any other treatment or process and are exported after such repairs or treatment or process without being put to any use in India, other than that which is required for such repairs or treatment or process;".
