Sir
suppose machinery is imported for repair work only to India.
It's sure that on repair work the IGST will be charged
But what about the GST liability when it is imported in india (which is imported only to do some repair)
as per proviso to sec. 13 of IGST Act, 2017 if goods are imported in india for repair and reexport afer repair without use other than use that is require for repair work, place of supply of service will be outside of india and no IGST liab. will arise.
no gst at all neither on import or repair.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
