CLEARANCE OF MACHINERY TO DISPLAY IN EXHIBITION

[SURYAKANT MITHBAVKAR]

Earlier Law we have cleared machinery with payment of duty for exhibiton purpose.

Now under GST law what procdure to adopt pl advice.

[Nash Industries I Pvt Ltd]

Is it for import of the goods sent for exhibition abroad or is it for exporting the goods abroad for exhibition.

If it is import - No change in the procedure. (Same old procedure to be followed).

If it is export - Please pay GST and claim refund of IGST.

Regards

S.Ramaswamy

[SURYAKANT MITHBAVKAR]

We are manufacturing the machinery and same has to be display in exhibition in same state

What procedure to be follow up to clear the machinery for display in exhibition

[Nash Industries I Pvt Ltd]

FAQ on jewellery sector. It's clarified that it is not a supply and the goods can be moved on a challan. If it is disposed then tax is payable

[Nash Industries I Pvt Ltd]

The FAQ on jewellery specially address the issues on sending goods for exhibition

Regards

S.Ramaswamy

AI Summary

Movement of goods for exhibition may be non supply and allowed on a challan, with tax due only on disposal.
Movement of machinery for display at an exhibition within the same state may be treated as not constituting a supply and the goods can be moved on a challan; tax becomes payable only if the goods are disposed of. For imports, prior import procedures continue to apply; for exports for exhibition, exporters must follow GST export mechanisms including IGST payment and refund processes.