Issue related with IGCR for job work vendor, Goods and Services Tax - GST

[Kyle Zhu]

Dear Exports ,

I wanna discuss a case as bellow :

Raw Material imported by a foreign company A under IGCR Benefit than send to Vendor factory for further manufacturing and return back i.e. JOB WORK.

If the company A colud process this case Under IGCR ?

Best Regards,

Kyle Zhu

Posts / Replies

[KASTURI SETHI]

Dear Querist,

In my view job work can be done as it is covered under Rule 5 & 6 of Customs (Import Of Goods At Concessional Rate of Duty) Rules, 2017. Notification No.68/2017-Customs(N.T.) dated 30.6.17

[Kyle Zhu]

Thank you sir,

So the current law is allowed that the importer use the imported goods which are under IGCR for out source Job work?

[KASTURI SETHI]

Yes. Allowed.