Covid-related imports not exempt from IGST if payment made: Expert

GST will be payable whether you buy from a party abroad or from a local supplier

We had exported certain medical equipment under the classification 9021. These were rejected by the buyers and so, have to be re-imported.  Now, we want to claim exemption under notification 45/2017-Cus dated June 30, 2017, which is applicable for re-import of exported goods. Health cess is applicable on the items in question, if imported. Is health cess applicable when exported goods are re-imported?

As per Section 20 of the Customs Act, 1962, “if goods are imported into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to