GST on Retrun of Durable Packing or Empty Containers

[Shubham Kansal]

Respected Sir/Ma'am,

A Supplier supplies goods packed in durable packing or boxed to its recipient, GST will be charged only on the amount charged to supplier. Now my issue is Recipient returns such durable packing containers or empty boxes to Supplier-

GST will be applicable on such durable packing or empty boxes ?

If no, how Delivery challan will be prepared for returning of such packing ?

AI Summary

Returnable packaging not a supply: no GST where title is retained and movement is documented by delivery challan.
Returnable or durable packing containers returned by a recipient do not attract GST when no transfer of title occurs; GST is levied only on the value of goods retained by the recipient. Movement of empty or returnable packing back to the supplier should be recorded by a delivery challan for movement without supply, and administrative guidance treats returned residual material analogously, confining tax to the amount retained.