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of <h1>Re-imported Goods for Exhibitions Not 'Zero Rated Supply' Under CGST Act; No LUT/Bond Needed per Notification No. 45/2017.</h1> Notification No. 45/2017-Customs, dated 30.06.2017, does not apply to the re-import of goods initially exported for exhibitions or on consignment basis, as these activities do not constitute a 'supply' under the CGST Act, 2017. Consequently, such activities are not considered 'Zero rated supply' and do not require filing LUT/bond under the IGST Act, 2017. Re-imported goods fall under the residuary entry at Serial No. 5 of the notification, provided they are returned within six months. This clarification applies to all pending cases involving similar circumstances, and officers should treat this as a standing order.
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