https://www.taxtmi.com/article/detailed?id=7824 Supply on approval arrangements are treated by reference to transfer of title and possession; where title is deferred but possession moves, such transactions are supply of goods. Section 142(12) provides transitional relief for goods returned within a specified period, shifting tax liability to the returnee if returned after that period and to the sender if not returned. Rule 55 permits transportation on a delivery challan with invoice issuance on delivery, and inter state movement for approval supplies attracts integrated tax. en-us Fri, 19 Jan 2018 08:11:17 +0530 Fri, 19 Jan 2018 08:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7824 Supply on approval arrangements are treated by reference to transfer of title and possession; where title is deferred but possession moves, such transactions are supply of goods. Section 142(12) provides transitional relief for goods returned within a specified period, shifting tax liability to the returnee if returned after that period and to the sender if not returned. Rule 55 permits transportation on a delivery challan with invoice issuance on delivery, and inter state movement for approval supplies attracts integrated tax. Articles Goods and Services Tax - GST Fri, 19 Jan 2018 08:11:17 +0530 https://www.taxtmi.com/article/detailed?id=7824