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of <h1>Haryana Clarifies: Goods Sent Abroad for Exhibitions Aren't Supplies Under HGST Act, Not Zero-Rated Under IGST Act.</h1> The Haryana Government's Excise and Taxation Department issued a clarification regarding the treatment of goods sent out of India for exhibitions or on consignment for export promotion. Such activities do not constitute a supply under the Haryana Goods and Services Tax Act (HGST Act) as they lack consideration at the time of dispatch. Consequently, these activities are not considered zero-rated supplies under the Integrated Goods and Services Tax Act (IGST Act). Businesses 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, and refund claims can be pursued under specified conditions.
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