https://www.taxtmi.com/circulars?id=61847 Goods sent or taken out of India for exhibition or consignment do not constitute a supply under section 7 of the CGST Act in the absence of consideration and therefore are not zero rated supply under section 16 of the IGST Act. Such movements should be accompanied by a delivery challan and recorded per the Annexure; bond/LUT is not required at removal. Supply is effected on sale abroad or deemed on expiry of six months if goods are neither sold nor returned, and tax invoices and refund claims follow accordingly under sections 12, 31 and 54 read with the relevant rules. en-us Thu, 18 Jul 2019 00:00:00 +0530 Fri, 19 Jul 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61847 Goods sent or taken out of India for exhibition or consignment do not constitute a supply under section 7 of the CGST Act in the absence of consideration and therefore are not zero rated supply under section 16 of the IGST Act. Such movements should be accompanied by a delivery challan and recorded per the Annexure; bond/LUT is not required at removal. Supply is effected on sale abroad or deemed on expiry of six months if goods are neither sold nor returned, and tax invoices and refund claims follow accordingly under sections 12, 31 and 54 read with the relevant rules. Circulars GST Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61847