https://www.taxtmi.com/caselaws?id=784730 Temporary export of goods by a service provider for its own use in executing a service contract, without consideration or transfer of title, was held not to constitute "supply" under GST law, based on CBIC Circular No. 80/54/2018-GST; consequently, IGST was not leviable at export and the re-import exemption could not be denied by invoking Sl. No. 1(d), making Sl. No. 5 of Notification No. 45/2017-Cus applicable, and the demand of BCD/SWS/IGST was set aside. Conditions relating to IGST exemption were held not importable into BCD/SWS exemption absent express wording, so denial of those exemptions was illegal, and extended limitation was rejected for lack of suppression where disclosures were on record. Confiscation, redemption fine, and penalties were quashed, and the appeal was allowed with consequential relief. en-us Fri, 09 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784730 Temporary export of goods by a service provider for its own use in executing a service contract, without consideration or transfer of title, was held not to constitute "supply" under GST law, based on CBIC Circular No. 80/54/2018-GST; consequently, IGST was not leviable at export and the re-import exemption could not be denied by invoking Sl. No. 1(d), making Sl. No. 5 of Notification No. 45/2017-Cus applicable, and the demand of BCD/SWS/IGST was set aside. Conditions relating to IGST exemption were held not importable into BCD/SWS exemption absent express wording, so denial of those exemptions was illegal, and extended limitation was rejected for lack of suppression where disclosures were on record. Confiscation, redemption fine, and penalties were quashed, and the appeal was allowed with consequential relief. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784730