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Re - Export of Rejected goods, Goods and Services Tax - GST

Issue Id: - 117634
Dated: 11-11-2021
By:- Kaustubh Karandikar
Re - Export of Rejected goods

  • Contents

XYZ imported goods and claimed ITC of the IGST element. Part quantity of the said goods were rejected and re – exported because of quality issue. Can XYZ re – export the same without payment of GST under LUT? In my view yes since there is no on to one corelation and GST provisions allows export without payment of GST. Views of the experts please.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 11-11-2021
By:- Ganeshan Kalyani

Sir, I agree with your view.

2 Dated: 12-11-2021
By:- Shilpi Jain

Also u can claim drawback of the BCD paid?

3 Dated: 13-11-2021
By:- Kaustubh Karandikar

yes shilpi ji, in my view drawback can be claimed against exports based on all industry rates

4 Dated: 16-11-2021
By:- raghunandhaanan rvi


This is the re-export of partial goods imported into India. Thus Section 74 of the Customs Act applies. Under Section 74 of CA 1962, 98% 0f the customs duty paid on importation will be refunded as duty drawback. However, if you availed of ITC, needs to be reversed proportionately. In this case, All industry rates are not applicable since 'AI' is available for the export of goods manufactured in India only. This is my view


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