GST ON GOODS EXPORTED ( GOVT AUTHORITIES) FOR TRIALS

[ANITA BHADRA]

Dear Sir/Madam '

What is the GST implication of goods export for Trials . These goods are being export to Government Authorities and will be back after trials within specified time limit .

Regards

[KASTURI SETHI]

In my view , same export procedure is to be followed. It is at par with job work.

[DR.MARIAPPAN GOVINDARAJAN]

I think that the same type of issue has been discussed already. I could not remember the said ID number.

[KASTURI SETHI]

Sir, As far as I remember, the issue was that Radar was sent for testing at Pokhran and Querist asked for procedure. M/s. Yagay and Sun replied in detail.

AI Summary

GST on exported goods for trials: treat shipments to government authorities as exports under standard export and job work procedure. Goods sent to government authorities for trials and returned within a specified period should follow the standard export procedure, being treated procedurally at par with job work, with documentation and compliance managed consistent with export and return processes.