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RE-EXPORT OF IMPORTED GOODS UNDER GST, Customs - Import - Export - Customs - SEZ

Issue Id: - 117567
Dated: 13-10-2021
By:- raghunandhaanan rvi

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Goods imported into India without payment duty for calibration work and subsequent re-export.

My query is that :

Whether re-export should be under LUT/Bond or IGST Payment? If not, what is the other method for re-exporting these goods?

Whether any Notifications or Circulars issued by CBIC in this Regard?

Thanks in advance for your valuable guidance

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 13-10-2021
By:- Rajagopalan Ranganathan


You are re-exporting the goods imported by you. Hence for all purposes, it is export made by you. Therefore you re-export either under LUT or on payment of IGST. At the time of import, you would have paid IGST. This IGST paid by you can be taken as credit provided you are registered under GST since a taxable person is one who has obtained registration under GST Act. If you re-export on payment of IGST then you can use this credit for payment of IGST on re-export. If you re-export under LUT, you can claim a refund of IGST paid at the time of import.

2 Dated: 13-10-2021
By:- Shilpi Jain

For export to be a zero rated supply under gst, it has to be a supply as per section 16 of IGST Act. In your case the re export of goods is not in respect of a supply of goods.

it will not be a zero rated supply. There was also a circular under GST in this regard in the context of goods sent for exhibition which would not be a supply and thereby not treated as a zero its supply

3 Dated: 13-10-2021
By:- Shilpi Jain

Once not a zero rated supply there is no question of doing it under lut or with payment of igst.

4 Dated: 14-10-2021

There is substance in the view/observation/interpretation of Madam Shilpi Jain. Hence I concur with her views.

5 Dated: 15-10-2021
By:- raghunandhaanan rvi

Dear Sir/ Madam

Thank you, Mr. Rajagopalan Sir, Ms. Shilpi mam and Mr. Kasturi Sir

for your response.


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