Question5:

The import is at concessional rate of duty, basic custom notification no.32/97. What we think that assembly work executed by us is services, in this case whether it will be treated as export services ?? if not, whether it has any implication of GST?

Answer:

you imported goods under notification 32/97 which permits  Exemption on goods imported for execution of an export order placed on the importer by the supplier of goods for jobbing. Schdule ii to the CSGT Act clause 3 contains as follow
3. Treatment or process Any treatment or process which is applied to another person's goods is a supply of services. So you are right it is a service. Now to decide about export we have to refer Section 13 of IGST ACT
Section 13: Place of supply of services where location of supplier or location of recipient is outside India.
3) The place of supply of the following services shall be the location where the services are actually performed, namely:'
(a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services: Provided that when such services are provided from a remote location by way of electronic means, the place of supply shall be the location where goods are situated at the time of supply of services: Provided further that nothing contained in this clause shall apply in the case of services supplied in respect of goods which are temporarily imported into India for repairs and are exported after repairs without being put to any other use in India, than that which is required for such repairs; Since your case is not a case of repairing so it is not export of service. We suggest you to import goods against advance authorisation without tax and export it without tax if the job charges are good you can make cost and benefit analysis to take right decision (Reply dt. 07/11/2017)