{"id":13475,"date":"2018-09-01T13:12:48","date_gmt":"2018-09-01T07:42:48","guid":{"rendered":""},"modified":"2018-09-01T13:12:48","modified_gmt":"2018-09-01T07:42:48","slug":"re-import-of-exported-goods-in-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13475","title":{"rendered":"Re-Import of Exported Goods in GST"},"content":{"rendered":"<p>Re-Import of Exported Goods in GST<br \/> Query (Issue) Started By: &#8211; Praveen Nair Dated:- 1-9-2018 Last Reply Date:- 5-9-2018 Goods and Services Tax &#8211; GST<br \/>Got 2 Replies<br \/>GST<br \/>Dear Experts,<br \/>\nThe goods are exported by paying IGST and refund was claimed against exports.<br \/>\nLater the same material was rejected and then re-imported by paying IGST at the time of import, ITC credit has availed for the same.<br \/>\nQuery:<br \/>\na. Do we have to pay back IGST claimed as refund at the time of export? How to pay back?<br \/>\nb. If the IGST is paid back, how do we claim back the IGST if the same goods is re-exported?<br \/>\nThank you<br \/>\nPravin<br \/>\nReply By ANITA BHADRA:<br \/>\nThe Reply:<br \/>\nNotification No. 45\/2017 &#8211; Customs; dt 30th June, 2017 covers different scenarios under which ex<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=114103\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Re-Import of Exported Goods in GST Query (Issue) Started By: &#8211; Praveen Nair Dated:- 1-9-2018 Last Reply Date:- 5-9-2018 Goods and Services Tax &#8211; GSTGot 2 RepliesGSTDear Experts, The goods are exported by paying IGST and refund was claimed against exports. Later the same material was rejected and then re-imported by paying IGST at the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13475\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Re-Import of Exported Goods in GST&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13475","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13475"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13475\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}