<h1>CBIC Clarifies GST Rules for Goods Sent Abroad for Exhibitions: Not a Supply, No Tax Invoice Needed if Returned.</h1> The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 108/27/2019-GST to clarify GST procedures for goods taken out of India for exhibitions or consignment sales. Such activities are not considered a supply under GST as they lack consideration, and thus are not zero-rated supplies. Goods must be sold or returned within six months; otherwise, they are deemed supplied, requiring a tax invoice. If sold abroad, they become zero-rated, allowing refund of unutilized ITC but not IGST. No tax invoice is needed for goods returned within the stipulated period. These clarifications aim to assist exporters facing procedural uncertainties.