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Issue ID : 115343
- 0 -

Re-import under GST

Date 20 Aug 2019
Replies7 Answers
Views 4375 Views

We have exported Machine in month of Sept-18.

Nw we have to Re-import the same machine for repairing purpose.

Whether IGST is applicable on the same. If yes can we avail the ITC for the same.

7 answers
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Old Query - New Comments are closed.

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- 0
Replied on Aug 20, 2019
1.

Sir, Please elaborate your query, as was export under LUT/ or under claim of refund of IGST Paid.?

Thanks

With regards

- 0
Replied on Aug 21, 2019
2.

Export done under LUT

- 0
Replied on Aug 21, 2019
3.

Sir,

In this regards, You are require to pay IGST in terms of Sl.No. 1 (d) of Notification No. 45/2017-Customs dated 30.06.2017. You can avail ITC of IGST paid.

Thanks

With regards

- 0
Replied on Aug 21, 2019
4.

Any incentive if availed at the time of export then you would also have to re-pay it along with interest at applicable rate.

- 0
Replied on Aug 26, 2019
5.

I endorse the views of Shri Alkesh and Sri Yagay

- 0
Replied on Aug 26, 2019
6.

Sir,

You can clear the goods for repair and re-export under Customs Notification 158/95

under which No customs duties including IGST Payable

- 0
Replied on Aug 26, 2019
7.

Sir,

The Customs Notification No.158/1995 is lastly amended vide Notification No.60/2018-Cus dated 11.09.2018. The Annexure is inserted and as it is a conditional Notification all the conditions are required to be fulfilled. However, It is better to avail Notification 45, ITC can be availed instead of executing Bond. Moreover, you can opt for this after due verification of Customs Tariff heading and calculation to be made which is beneficiary to you.

Thanks

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