Question11 :
If we received any material as free supply from our foreign buyer for assembly
and return back, whether it will be export services??? Whether it will attract
GST??
Answer:
The goods exported by you are covered under the definition of export so you can
clear it without payment GST. But the procedure to be adopted will depend upon
the custom notification applied for import of goods.
Please check whether the goods are imported under job work scheme or under
advance authorisation or on payment of tax, the procedure for export is to be
decided on the basis of obligation if any under taken as per custom
notification. (Reply dt. 07/11/2017)