https://www.taxtmi.com/circulars?id=62083 Mere removal of specified goods for exhibition or consignment without consideration does not constitute a supply and is therefore not a zero rated supply; such movements are treated as sale on approval requiring a delivery challan, record maintenance, and issuance of tax invoice only upon sale abroad within the stipulated period or upon deemed supply on expiry of that period, after which refund or input tax credit claims may be pursued if otherwise eligible. en-us Mon, 22 Jul 2019 00:00:00 +0530 Wed, 07 Aug 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62083 Mere removal of specified goods for exhibition or consignment without consideration does not constitute a supply and is therefore not a zero rated supply; such movements are treated as sale on approval requiring a delivery challan, record maintenance, and issuance of tax invoice only upon sale abroad within the stipulated period or upon deemed supply on expiry of that period, after which refund or input tax credit claims may be pursued if otherwise eligible. Circulars GST - States Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62083