GST REQUIREMENT ON RE-EXPORT SHIPEMNT

[GVSSR shankar]

Dear Sir,

One of our Importer imported certain goods and after the importation some of the goods have to be sent to the Origin for the purpose of the repairs. Normally for any export either GST or LUT need to be submitted with the customs authorities. in this scenario, can you please advise any waiver for the GST/LUT for the re-export shipments.

AI Summary

GST compliance on re-export shipments: whether GST or LUT is required when imported goods are sent back for repair. Whether GST or a Letter of Undertaking (LUT) is required for re-export shipments of imported goods sent back to origin for repairs; the submitter notes that exports normally require either GST or LUT with customs and requests advice on any waiver from that requirement for re-exports made solely for repair purposes.