TaxTMI 
TaxTMI 
Earlier Law we have cleared machinery with payment of duty for exhibiton purpose.
Now under GST law what procdure to adopt pl advice.
CLEARANCE OF MACHINERY TO DISPLAY IN EXHIBITION
08 Nov 2017 
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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. (AI Summary)
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. (AI Summary)