Chatroom: 'Drawback of IGST also available on re-export of imported goods'

This is subject to submission to Customs a certificate from the local GST officer that input tax credit has not been taken, and no refund of such ITC or IGST paid on the goods has been claimed

Q. We had imported certain goods on payment of full duty including IGST. Finding them defective, we have not used them. The supplier has agreed to take the goods back. So, we want to re-export them. Can we get a drawback of 98 per cent of the duty we paid, including IGST, under Section 74 of the Customs Act, 1962?

Yes, provided you submit to the Customs a certificate from your jurisdictional GST officer that the input tax credit (ITC) of IGST paid on imported goods has not been taken, and that no refund of such ITC or IGST paid