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Reimport of Machines sent for Exhibition

15 August 2019

We have sent machines outside India for exhibition. Now What is the procedure to Import back these machines to India. Whether Customs duty and IGST have to be paid or exempted. Please provide us a solution with relevant Provisions.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 15 August 2019

GST is not payable in such cases. Exporters will need exhibition participation letter and no foreign exchange involved letter from the concerned bank for the purpose of exchange control requirements. At the time of re-import, identity of goods imported with export goods needs to be established to seek exemption from import duty in accordance with Customs provisions. IGST will be exempted at the time of re-import in view of exemptions granted under Customs

As per Latest circular No. 108/27/2019

Goods .sent /taken out of India for Exhibition or on consignment basis do not constitute supply as the said activity does not fall within the scope
of section 7 of the CGST Act as there is no consideration at that point in time. Since such
activity is not a supply, the same cannot be considered as „Zero rated

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