Goods moved on approval basis may travel on delivery challan and attract integrated tax when supplied inter state. Goods carried for approval may be transported within the State or to another State on a Delivery Challan, with an e way bill where applicable; the tax invoice may be issued upon delivery when the supply is accepted. Such movements resulting in supply in a different State are treated as inter state supplies and attract Integrated Tax. Suppliers may carry invoice books to issue invoices once supply is fructified. The clarification applies to similar goods and issues and is effective from the stated date.
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 moved on approval basis may travel on delivery challan and attract integrated tax when supplied inter state.
Goods carried for approval may be transported within the State or to another State on a Delivery Challan, with an e way bill where applicable; the tax invoice may be issued upon delivery when the supply is accepted. Such movements resulting in supply in a different State are treated as inter state supplies and attract Integrated Tax. Suppliers may carry invoice books to issue invoices once supply is fructified. The clarification applies to similar goods and issues and is effective from the stated date.
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