IGST IMPACT ON RE-IMPORTED GOODS

Hi Team,

My Company is sending goods out of India to Germany for an exhibition where the goods would only be displayed. There will not be any supply in the exhibition.

However, when the goods are being brought back into India, it amounts to re-import and attracts IGST at the time of clearance for home consumption.

I would want to know if there are any exemptions available and documentation needed for avoiding the IGST payment at the time of re import.

Thank you.