re-export of defective goods

[kuldeep singh]

Hi,

re-export of defective goods required LUT or Tax Invoice ? or its exepmted from GST rules

is there any notification regarding defective goods

AI Summary

Re-exporting defective goods is GST exempt, no LUT needed; claim duty drawback within two years. A user inquired about the requirements for re-exporting defective goods, specifically whether a Letter of Undertaking (LUT) or tax invoice is needed and if there are GST exemptions. One response clarified that re-exporting defective goods does not require an LUT and is exempt from GST. Another response added that duty drawback can be claimed in a slab-wise manner, provided it is within the two-year time limit.