Goods exported for Job Work

[VISHAL PATEL]

Dear Sirs, Please guide how we can send goods for Job work outside of India and then import back after job work complete. What is the procedure for it.

We are planing to send Steel Billets outside of India and then after job work we get Pipes it and then need to import that Pipes. Please guide

[YAGAY andSUN]

Delivery Challan/Tax Invoice will be issued by stating that goods are being out of India for getting the Job work on material. As there is no foreign payment involve in this transaction therefore, You need to get GR Waiver from your AD (i.e. Banker) by submitting the three copies of Commercial Invoice and packing list. GR Waiver Certificate number must be mentioned on Shipping Bill. On getting back the Job Worked goods back you would have to pay customs duty on the Job Work charges as charged by the Job workers. Copy of the Bill of Entry (Exchange Control Copy) will be submitted by you to your AD (i.e Banker) for closure of GR Wiaver form. Goods must be returned within one year from the date of sending out of India for job work.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Yagay who gave a detailed reply.

[Bhavika Chothani]

Issue an invoice. Get a GR Waiver from your bank. Mention this GR Waiver number on the shipping bill and send the goods. Close this GR Waiver once goods are received. Please note goods must be recieved within a year. If not then GST will payment will be applicable from the day on which goods were sent for job work

[naresh lakhani]

With reference to above i.e goods sent abroad for job work and after goods r ready and same is sold overseas then how to bill, if opting to pay igst, how to claim refund ??

AI Summary

Export for job work: require GR waiver, shipping bill disclosure and customs duty on return job work charges. Issue a delivery challan or tax invoice stating goods are sent out of India for job work, obtain a GR Waiver from the authorised dealer by submitting commercial invoices and packing lists and quote the GR Waiver number on the shipping bill. On reimport pay customs duty on job work charges and submit the Bill of Entry (Exchange Control Copy) to the authorised dealer to close the GR Waiver; goods must be returned within the prescribed one year period or GST liability arises from the date of export.