Whether the second goods dealer can export the second hand goods?

[Asked by Guest]

Hii friends, i have a couple of questions for you.

Whether the second hands dealer can export second hand goods?

Suppose if he exported goods with payment of tax then whether he can claim refund or not?

On which valuation scheme he is has to pay tax in customs station whether on Transaction scheme or Margin scheme?

AI Summary

Export of second-hand goods: exporters may pay IGST and claim refund; transaction value governs export valuation.
Second-hand dealers may export used goods if the buyer accepts them. Where tax is paid on export, the exporter can claim a refund. Although the margin scheme sets taxable value as the difference between selling and purchase price for dealers who have not availed input tax credit, it poses practical issues for exports because it requires disclosing purchase price. For export taxation, the transaction value shown on the export invoice is advised as the basis for tax payment rather than applying the margin scheme.