Machinery Import for Job Work Only

Import / Export 131 views 7 replies
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)
Replies (7)

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.

Sir

u mean : on repair bill (export)IGST will charge, & on import no IGST will be liable
plz correct me if I am wrong

no gst at all neither on import or repair.

Proviso of section 13 of igst act is only for determination of place of supply... In this place of supply is outside country hence this is export of service... Hence charge igst and later he will get refunded.. If u have obtained LUT then no need to charge igst
On import if IGST is leviable then when u made export of same machinery then duty drawback is available
thanks again sir
No need to say thanks sir😀😀😀u r welcome without saying thanks


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