New Delhi, March 4 -- In a relief for aviation companies, including IndiGo, the Delhi high court on Tuesday struck down the Integrated Goods and Services Tax (IGST) levy on the repair cost of goods re-imported into India after being sent abroad for maintenance.

The court declared as unconstitutional a part of the 2021 customs department exemption notification that required payment of IGST and cess on the repair cost of such goods.

The court's decision came in response to a petition filed by InterGlobe Aviation, the parent company of India's largest airline, IndiGo, in 2023, challenging the notification and the IGST levy on re-imported aircraft and parts following repairs.

The airline argued that it had already paid import duties on ove...