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<h1>Rajasthan GST Circular: Goods for Exhibitions Abroad Not Supply Under RGST, Not Zero-Rated Under IGST.</h1> The Government of Rajasthan issued a GST circular addressing the procedure for goods sent out of India for exhibitions or on consignment for export promotion. It clarifies that such activities do not constitute a supply under the RGST Act as there is no consideration involved initially. Consequently, these activities are not considered zero-rated supplies under the IGST Act. The circular outlines documentation requirements, record maintenance, and tax invoicing for goods sent abroad, emphasizing that the supply is deemed to occur if goods are sold or not returned within six months. Refund claims are addressed, and examples illustrate the application of these guidelines.