Goods sent abroad for exhibition and consignment for export promotion governed by central GST clarification to ensure uniform compliance. Clarification addresses the GST treatment and administrative handling of goods sent out of India for exhibition or on consignment for export promotion, based on a circular issued by the central GST Policy Wing; the State tax authority directs all field formations to follow that circular to ensure uniform implementation and harmonise assessment and compliance procedures.
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 and consignment for export promotion governed by central GST clarification to ensure uniform compliance.
Clarification addresses the GST treatment and administrative handling of goods sent out of India for exhibition or on consignment for export promotion, based on a circular issued by the central GST Policy Wing; the State tax authority directs all field formations to follow that circular to ensure uniform implementation and harmonise assessment and compliance procedures.
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