Re-import under GST

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..... 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. - Reply By Alkesh Jani - The Reply = Sir, Please elaborate your query, as was export under LUT/ or under claim of refund of IGST Paid.? Thanks With regards - Reply By SURYAKANT MITHBAVKAR - The Reply .....

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..... = Export done under LUT - Reply By Alkesh Jani - The Reply = 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 - Reply By YAGAY andSUN - The Reply = Any incentive if availed at the time of export then you would also have to re-pay it along with interes .....

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..... t at applicable rate. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Shri Alkesh and Sri Yagay - Reply By raghunandhaanan r vi - The Reply = Sir, You can clear the goods for repair and re-export under Customs Notification 158/95 under which No customs duties including IGST Payable - Reply By Alkesh Jani - The Reply = Sir, The Customs Notification No.15 .....

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..... 8/1995 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 .....

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..... is beneficiary to you. Thanks - Re-import under GST - Query Started By: - SURYAKANT MITHBAVKAR Dated:- 20-8-2019 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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