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Machinery Import for Job Work Only

Pankaj Rawat (GST Practitioner) (55052 Points)

02 March 2018

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)

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7 Replies

pankaj (a) (1262 Points)
Replied 02 March 2018

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.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 March 2018

Sir

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

pankaj (a) (1262 Points)
Replied 02 March 2018

no gst at all neither on import or repair.

Divakar (Student CA Final ) (11857 Points)
Replied 02 March 2018

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