Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis.

Supply on approval basis: inter state movement treated as inter state supply attracting integrated tax and invoice issuance at delivery permitted.

Goods moved for supply on approval basis may be transported within or outside the State on a delivery challan, with an e way bill where applicable, and the tax invoice may be issued at delivery; if goods carried from one State are supplied in another State those transactions are inter state supplies attracting integrated tax under Section 5 of the Integrated Goods and Services Tax Act, 2017.