GST and Customs Circulars on sending/taking goods out of India for exhibitions and Customs Circular on IGST refunds

NO. CLE-HO/POL/CIRCULAR/2019
Aug. 2, 2019

Members of the Council,

Sub : GST and Customs Circulars on sending/taking goods out of India for exhibitions and Customs Circular on IGST refunds

Dear Sir,

Kindly find enclosed the following notification/circulars.

·        GST Circular No.108/27/2019 dated 18.7.19 regarding clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.

·        Customs circular No.21/2019 dated 24.7.19 regarding applicability of Notification No.45/2017 dated 30.6.17 on goods which were exported earlier for exhibition purpose/ consignment basis

·        Customs circular No.22/2019 dated 24.7.19 regarding refunds of IGST paid on import in case or risky exporters.

Members may kindly note the above.

Thanks & regards,

R.Selvam
Executive Director