https://www.taxtmi.com/circulars?id=62075 Goods sent or taken out of India for exhibition or on consignment with no consideration at that time do not constitute a supply and are not a zero-rated supply; delivery challans and prescribed records must accompany such goods, tax invoices are required only when supply crystallises (on sale abroad or on expiry of six months if not returned), and execution of bond or LUT is not required at the time of sending. Refunds of input tax credit may be claimed only after tax invoices are issued when supply qualifies as zero rated under the refund provisions. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62075 Goods sent or taken out of India for exhibition or on consignment with no consideration at that time do not constitute a supply and are not a zero-rated supply; delivery challans and prescribed records must accompany such goods, tax invoices are required only when supply crystallises (on sale abroad or on expiry of six months if not returned), and execution of bond or LUT is not required at the time of sending. Refunds of input tax credit may be claimed only after tax invoices are issued when supply qualifies as zero rated under the refund provisions. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62075