Supply on approval basis: transport on delivery challan and invoice on acceptance; interstate supplies attract integrated tax. Goods moved for supply on approval may be transported on a delivery challan (and e way bill where applicable), with the supplier issuing the tax invoice upon delivery/acceptance; supplies made in a State other than the supplier's State of registration are treated as interstate supplies and attract integrated tax.
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Provisions expressly mentioned in the judgment/order text.
Supply on approval basis: transport on delivery challan and invoice on acceptance; interstate supplies attract integrated tax.
Goods moved for supply on approval may be transported on a delivery challan (and e way bill where applicable), with the supplier issuing the tax invoice upon delivery/acceptance; supplies made in a State other than the supplier's State of registration are treated as interstate supplies and attract integrated tax.
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