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

[Kishan Barai]

No, re-export of defective goods does not necessarily require LUT, exports are always exempted from GST.

[YAGAY andSUN]

You may also claim slab wise duty drawback provided the prescribed time limit of 2 years has not been lapsed.

AI Summary

Export exemption from GST applies to re-exported defective goods; LUT not mandatory and duty drawback may be claimed. Re-export of defective goods is treated as an export and is exempt from GST; obtaining a Letter of Undertaking (LUT) is not necessarily required. Exporters may claim slab-wise duty drawback for re-exported defective goods provided the prescribed time limit for filing drawback claims has not expired, subject to satisfying the applicable procedural conditions.