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    <title>MATERIAL SENT TO CUSTOMER ON RETURNABLE BASIS</title>
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    <description>When goods are sent on a returnable basis for trial, a Delivery Challan should be issued at dispatch and a Tax Invoice only if the transaction converts into a sale. Upon return, the customer should issue a Delivery Challan documenting the return. If the supplier charges for conducting trials, GST consequences are noted: GST would be payable by the supplier and charged by the customer when trial charges are levied.</description>
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      <description>When goods are sent on a returnable basis for trial, a Delivery Challan should be issued at dispatch and a Tax Invoice only if the transaction converts into a sale. Upon return, the customer should issue a Delivery Challan documenting the return. If the supplier charges for conducting trials, GST consequences are noted: GST would be payable by the supplier and charged by the customer when trial charges are levied.</description>
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      <law>GST</law>
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