TaxTMI 
TaxTMI 
Hi,
re-export of defective goods required LUT or Tax Invoice ? or its exepmted from GST rules
is there any notification regarding defective goods
re-export of defective goods
19 Dec 2017 
2 Replies 
3421 Views Asked by
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. (AI Summary)
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. (AI Summary)