I am have exported goods in France under lut without paying tax.
now exported goods have failed quality control and and returned by company in France.
upon receiving it in in India do. I have to. pay IGST?
Or As it was exported under LUT no. tax has to. be paid?
Export without payment of IGST:
The option to export goods without payment of tax can either be used under the cover of a Letter of Undertaking (LUT) or a bond. In such case, any ITC accumulated on inputs/input services unutilised will be available for refund. ... The procedure is similar to the export of services.
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