TaxTMI 
TaxTMI 
I import samples to take orders locally. Then I return them to foreign buyer. I receive 70-80 SKU's of samples every 6 months and I return 70-80 sku's every month. How do I get the refund of my IGST paid during import since I did not sell these samples locally.
return of samples
20 Mar 2025 
8 Replies 
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IGST refund on re-exported samples: drawback available if goods are identifiable and exported within the prescribed period.
IGST paid on imported samples may be recovered under the Customs duty drawback mechanism if the goods can be identified as the imported consignments and are entered for export within the prescribed period from payment of import duty (subject to possible extension). Drawback rates may be adjusted for goods used after import, and the regime covers IGST and other import levies; procedural rules govern identity, claim timing, and documentation. (AI Summary)
IGST paid on imported samples may be recovered under the Customs duty drawback mechanism if the goods can be identified as the imported consignments and are entered for export within the prescribed period from payment of import duty (subject to possible extension). Drawback rates may be adjusted for goods used after import, and the regime covers IGST and other import levies; procedural rules govern identity, claim timing, and documentation. (AI Summary)