GST leviability at the Capital Goods Reimport in india

[jamal zaidi]

Dear All,

Need your professional rigor view, at the below query-

X company registered in India, purchased a machinery from Japan for manufacturing purposes, now due to some technical fault the Machine has to be export to Japan for repair purpose and as soon as this machine repaired the same has to be Re-import to 'India'.

scenario

Asset purchase from japan for manufacturing purpose and now need repair

now want to export to Japan for repair

and repair reimport this machine to India

Q- What would be the applicability of GST & Custom for its export to Japan

Q- what would be the leviability of GST & Custom for its Re-Import to India

Q- treatment in case the above machine (a) covered in free service agreement or (b) not covered in free service agreement

I would be thankful if get the revert speedy

[YAGAY andSUN]

In our view IGST is applicable on reimportation of goods into India.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of shri Yagay.

[Alkesh Jani]

Sir, Please refer Notification No.46/2017-Customs dated 30th June,2017. Hope this will help you.

Thanks,

With regards

AI Summary

Clarification on GST and customs duties for exporting faulty machinery to Japan and re-importing after repairs, under Notification No. 46/2017-Customs. A company in India purchased machinery from Japan for manufacturing purposes. Due to a technical fault, the machine needs to be exported to Japan for repairs and then re-imported to India. The discussion seeks clarity on the applicability of GST and customs duties during export and re-import. It also questions the treatment under a free service agreement versus a non-free service agreement. Responses indicate that IGST applies on re-importation, with a reference to Notification No. 46/2017-Customs for further guidance.