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.
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 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.
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