Payment of IGST in Import of Goods

[Bhupesh Dand]

Sir,

We have paid IGST on import of goods from Malaysia, but due to quality issues we have rejected the material, is it possible for us to get refund of IGST paid on imports

Regards,

Bhupesh Dand

AI Summary

IGST recovery on re-export: re-export plus reversal of input tax credit enables refund or drawback under customs procedures.
Recovery of import duties on rejected goods requires re-export and filing of export documentation to claim refund or drawback. For drawback claims, the importer must reverse any IGST input tax credit already availed and provide certification of that reversal by the jurisdictional GST range officer when submitting the drawback application under customs procedures.