Supply on approval permits movement on delivery challan with invoice at delivery; interstate supplies attract integrated tax. Goods moved for supply on approval may be transported within the State or to another State on a delivery challan with an e-way bill where applicable; the tax invoice may be issued upon delivery if the supply is accepted, and the person carrying goods may carry the invoice book to issue invoices once supply is fructified. Inter-state supplies under this arrangement attract integrated tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply on approval permits movement on delivery challan with invoice at delivery; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported within the State or to another State on a delivery challan with an e-way bill where applicable; the tax invoice may be issued upon delivery if the supply is accepted, and the person carrying goods may carry the invoice book to issue invoices once supply is fructified. Inter-state supplies under this arrangement attract integrated tax.
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