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.

[KASTURI SETHI]

See Notification No.46/17-Cus dated 30.6.17. It exempts the goods falling under any chapter of Customs Tariff Act. May be helpful to you.

[Nataraja C]

Thank you very much.

AI Summary

Temporary export and re-import exemption: GST and customs applicability depends on LUT-based notification treatment. Whether GST and customs duty apply on re-importation of equipment sent abroad on a Letter of Undertaking is contested; the respondent cites Notification No.46/17-Cus as a notification-based exemption covering goods under the Customs Tariff Act, framing re-import as potentially exempt under LUT and the cited customs notification.