Goods sent abroad for exhibition/consignment are not supply until sold or retained beyond six months, requiring invoicing then. Mere removal of goods from India for exhibition or consignment does not constitute a supply under section 7 of the KGST Act and is not a zero rated supply under section 16 of the IGST Act; such movements require maintenance of records and delivery challans per rule 55. If goods are sold abroad within six months, supply is effected on the date of sale and tax invoices must be issued then; if neither sold nor returned within six months, supply is deemed on expiry of six months and a tax invoice must be issued. Refunds of input tax credit are available only after issuance of tax invoices when supply is deemed or effected and if other refund eligibility conditions are met.
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.
Goods sent abroad for exhibition/consignment are not supply until sold or retained beyond six months, requiring invoicing then.
Mere removal of goods from India for exhibition or consignment does not constitute a supply under section 7 of the KGST Act and is not a zero rated supply under section 16 of the IGST Act; such movements require maintenance of records and delivery challans per rule 55. If goods are sold abroad within six months, supply is effected on the date of sale and tax invoices must be issued then; if neither sold nor returned within six months, supply is deemed on expiry of six months and a tax invoice must be issued. Refunds of input tax credit are available only after issuance of tax invoices when supply is deemed or effected and if other refund eligibility conditions are met.
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