Applicability of GST

[Kaustubh Karandikar]

Goods are sent for display purpose from one state to another state on a returnable basis. Can it be sent under a delivery challan without payment of GST, or a Tax Invoice needs to be prepared by paying GST?

AI Summary

Debate on GST Applicability for Display Goods Sent Between States; Consensus Favors Delivery Challan Under Rule 55 A discussion on the applicability of GST for goods sent between states for display purposes without a sale. Participants debated whether such transactions require a tax invoice or can be conducted under a delivery challan. The consensus leaned towards using a delivery challan under Rule 55, as the transaction does not constitute a 'supply' since the goods are returned after display. Some participants referenced the C.B.E. & C. Circular and Schedule I of the CGST Act, discussing the distinction between related persons and distinct persons, but generally agreed that GST should not apply if there is no transfer of title.