TaxTMI 
TaxTMI 
Dear Sir,
Please let us know, if exported goods returned for repair.
What is the procedure under gst and what will happen if not re-exported.
Note: Exports with payment of Tax and availed refund also explain with out payment of tax
SALES RETURN UNDER EXPORT
24 Aug 2020 
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Re import for repair: returned exports must be re exported or export incentives restored; import duty applies on retention.
Exported goods returned for repair may be re imported and re exported without authorisation under FTP, but if not re exported the exporter must return export benefits. Re export is expected within six months of re import; failure to re export makes the goods liable to import duties as if ordinary imports, though specified notifications may provide exemption or a computed reduced re import duty subject to bond and surrender of incentive credits. (AI Summary)
Exported goods returned for repair may be re imported and re exported without authorisation under FTP, but if not re exported the exporter must return export benefits. Re export is expected within six months of re import; failure to re export makes the goods liable to import duties as if ordinary imports, though specified notifications may provide exemption or a computed reduced re import duty subject to bond and surrender of incentive credits. (AI Summary)