https://www.taxtmi.com/forum/issue?id=119791 Temporary export of goods for repair and software upgrade must be declared as such and supported by export and repair documentation; the repair cost must be separately identified. Re-importation may qualify for customs duty relief if the same goods are identifiable, procedural formalities (including GR/EDF waivers where no foreign remittance occurs) are complied with, and re-import is within the prescribed period under applicable customs guidance. GST treatment depends on whether the transaction is a supply; exporters may seek zero-rating and input tax credit subject to evidentiary and invoice separation requirements. en-us Fri, 28 Mar 2025 07:57:46 +0530 Mon, 31 Mar 2025 21:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119791 Temporary export of goods for repair and software upgrade must be declared as such and supported by export and repair documentation; the repair cost must be separately identified. Re-importation may qualify for customs duty relief if the same goods are identifiable, procedural formalities (including GR/EDF waivers where no foreign remittance occurs) are complied with, and re-import is within the prescribed period under applicable customs guidance. GST treatment depends on whether the transaction is a supply; exporters may seek zero-rating and input tax credit subject to evidentiary and invoice separation requirements. Discussion-Forum Customs Fri, 28 Mar 2025 07:57:46 +0530 https://www.taxtmi.com/forum/issue?id=119791