XYZ will be importing the goods and the Bill of Entry and other documents will be in the name of their registered premises at Goa. However, the goods will not be physically coming to Goa but will be re – exported from Mumbai port. 1) Can Goa unit claim ITC against this Bill of Entry for import? Can Goa unit supply the goods for re – export by paying IGST and then claim refund of it? 3) If yes what is the procedure for re- export?
Kaustubh Karandikar Asked question March 8, 2021