https://www.taxtmi.com/forum/issue?id=113576 Where capital goods are sent interstate for trials without transfer of title, the shipment may constitute a supply of service if consideration is payable, or be out of GST scope if no consideration and no business use by the recipient. Compliance duties remain: an e way bill is required for movement, a delivery challan should be used (returnable gate pass is not a GST document), and the sender may need to record the trial site as an additional place of business; classification and reverse charge exposure depend on full contractual facts. en-us Wed, 04 Apr 2018 14:41:26 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113576 Where capital goods are sent interstate for trials without transfer of title, the shipment may constitute a supply of service if consideration is payable, or be out of GST scope if no consideration and no business use by the recipient. Compliance duties remain: an e way bill is required for movement, a delivery challan should be used (returnable gate pass is not a GST document), and the sender may need to record the trial site as an additional place of business; classification and reverse charge exposure depend on full contractual facts. Discussion-Forum GST Wed, 04 Apr 2018 14:41:26 +0530 https://www.taxtmi.com/forum/issue?id=113576