RE-EXPORT OF IMPORTED GOODS UNDER GST

[Raghunandhaanan rvi]

Sir,

Goods imported into India without payment duty for calibration work and subsequent re-export.

My query is that :

Whether re-export should be under LUT/Bond or IGST Payment? If not, what is the other method for re-exporting these goods?

Whether any Notifications or Circulars issued by CBIC in this Regard?

Thanks in advance for your valuable guidance

AI Summary

Zero-rated supply status: re-exported goods for calibration may not qualify, precluding LUT or IGST export relief.
Re-export of goods imported for calibration is contested: one position treats the re-export as an export by the importer allowing re-export under LUT or on payment of IGST, with import-paid IGST usable as input tax credit or refundable if re-exported under LUT; the contrary position holds that such re-export is not a supply under the IGST Act and therefore cannot be a zero-rated supply, precluding LUT or IGST-based export reliefs.