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of <h1>Clarification on Goods Sent for Exhibitions: Not 'Supply' Under CGST Act; Record-Keeping and Tax Invoice Requirements Explained.</h1> The circular clarifies procedures for goods sent out of India for exhibitions or on consignment for export promotion. These goods are not considered 'supply' under the CGST Act unless they meet specific criteria, as there is no consideration at the time of dispatch. Consequently, they are not classified as 'zero-rated supply' under the IGST Act. Registered persons must maintain records and issue delivery challans for these goods. If goods are sold or not returned within six months, a tax invoice must be issued. Refund claims can be filed for zero-rated supplies if eligible, following specific guidelines.
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