https://www.taxtmi.com/forum/issue?id=121103 Temporary import of demonstration equipment and instruments for customer use raises import-tax, supply, and re-export considerations. IGST and applicable customs duties are payable at import unless a temporary-import exemption or bond-based arrangement applies. Providing equipment for consideration may constitute a taxable supply, while a free demonstration or loan without charge may not. On return export, customs drawback may be sought where no import exemption was available. Return export without consideration does not constitute a supply or qualify as a zero-rated supply. en-us Sat, 05 Sep 2026 16:06:09 +0530 Mon, 07 Sep 2026 09:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121103 Temporary import of demonstration equipment and instruments for customer use raises import-tax, supply, and re-export considerations. IGST and applicable customs duties are payable at import unless a temporary-import exemption or bond-based arrangement applies. Providing equipment for consideration may constitute a taxable supply, while a free demonstration or loan without charge may not. On return export, customs drawback may be sought where no import exemption was available. Return export without consideration does not constitute a supply or qualify as a zero-rated supply. Discussion-Forum GST Sat, 05 Sep 2026 16:06:09 +0530 https://www.taxtmi.com/forum/issue?id=121103