Question15 :
As I have written in my trailing mail this is ATA Carnet consignment now due to delay in return of the same from Defence department it became normal import and customs charging duties with fine and penalty which was accepted by us. Now the all expenses will be borne by overseas principle as a reimbursement. They will remit required duties in our  account now we need to bill them. Since this is case of reimbursement so please advise regarding GST exemption. We are billing them with GST but they are not ready to pay GST amount. 
So we need clarity whether GST is livable or exempted in such case. 

Answer:
We understand that in this case the custom will demand CVD and SAD , the tax which was in force on the date of import  Please note that If the CVD and SAD is paid after the Implementation of GST then provision Of Section 142 of CGST Act will applly and you will not get credit of it So being ITC not available it is a cost to company. You can plead this argument to your counter part for recovery of CVD and SAD amount. Please check the bill of entry and other relevant import documents before taking any decision because the the view given may be changed on the basis of facts which may be given on import documents. (Reply Dt. 20/12/2017)