The issue relates to exemption from integrated GST (IGST) granted to import of repair and maintenance goods under the place of supply rules. However, no exemption was given to job works of similar nature.
Job works refer to the processing of or working on goods supplied by another person or entity to complete a part or whole of the process. In the present case, the petitioner was engaged in importing raw material in the form of chemicals for carrying out a treatment and re-exporting the processed goods. Abhishek Rastogi, counsel for petitioner and partner at Khaitan&Co, said it is a settled law that the exemption benefit withdrawn only for an interim period may be subject to judicial review.