Temporary export of goods for own use in executing an overseas...

Temporary export of goods for own use in executing an overseas service contract, without consideration or transfer of title, was held not to constitute a "supply" under GST, relying on CBIC clarification; consequently, IGST was not payable at export and recovery under Sl. No.1(d) of Notification No.45/2017-Customs was inapplicable, making the transaction fall within the exemption for exports otherwise than by way of supply. The denial of BCD/SWS exemption merely due to alleged IGST non-compliance was rejected since the notification grants component-wise exemptions with independent conditions. Extended limitation was disallowed absent fraud/suppression as disclosures were made in statutory documents, and confiscation/fine/penalties were set aside; the demand was quashed and appeal allowed with consequential relief. - CESTAT