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of <h1>West Bengal GST: Goods Sent Abroad for Exhibitions Not Considered 'Supply' or 'Zero-Rated' Under IGST Act.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes clarifies procedures for goods sent out of India for exhibitions or on consignment for export promotion. It states that such activities do not constitute a 'supply' under the West Bengal GST Act, as they lack consideration at the time. Consequently, these activities are not deemed 'zero-rated supplies' under the IGST Act. Businesses must maintain records and use delivery challans when sending goods abroad. If goods are sold or not returned within six months, a tax invoice must be issued. Refund claims can be made under certain conditions if goods are sold abroad.
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