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of <h1>Andhra Pradesh clarifies non-supply status for goods sent abroad for exhibitions under APGST; outlines record-keeping guidelines.</h1> The circular from the Government of Andhra Pradesh 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 Andhra Pradesh Goods and Services Tax Act (APGST Act) since they lack consideration at the time of dispatch. Consequently, these activities are not considered 'zero-rated supply' under the Integrated Goods and Services Tax Act (IGST Act). Specific guidelines are provided for record maintenance, documentation, and invoicing. Goods must be sold or returned within six months, and tax invoices are required only upon sale or after six months if unsold. Refund claims are permissible under certain conditions.
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