GST for Temporary export and re-import of Electrical Equipment

[Nataraja C]

Dears,

we have imported an electrical equipment from Norway to India on January 2020 and we have paid all the custom duty and applicable GST for the equipment while importing.

and we have send the equipment to one of our project at Jordan by Cargo on Temporary export and re-import method on LUT basis on 15th Feb 2020.

Now we are re-importing the same equipment from Jordan to India on completion of the project.

Please clarify whether the GST and custom duty is applicable for the Equipment during re-import the equipment.

Also kindly share the Notification number for the GST and the custom duty for our reference

Thank you.

Natarajan C

+91 9566001074.

AI Summary

GST and Customs Duty Clarification on Re-imported Electrical Equipment Under Notification No.46/17-Cus A user inquired about the applicability of GST and customs duty on the re-import of electrical equipment initially imported from Norway to India, temporarily exported to Jordan, and now being re-imported. The equipment was sent on a Letter of Undertaking (LUT) basis. A respondent referred to Notification No.46/17-Cus dated 30.6.17, which exempts certain goods under the Customs Tariff Act, suggesting it might be relevant to the user's situation. The user acknowledged the response with gratitude.