https://www.taxtmi.com/circulars?id=62115 Goods sent or taken out of India for exhibition or on consignment without consideration do not constitute a supply and are not zero rated; such movements are treated as sale on approval, must be accompanied by a delivery challan, and require record maintenance. Supply arises when goods are sold abroad or are deemed supplied on expiry of the statutory period, at which point tax invoices must be issued; refunds of input tax credit may be claimed only if a tax invoice has been issued and the supplies otherwise meet refund eligibility under the HGST Act and Rules. en-us Fri, 26 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62115 Goods sent or taken out of India for exhibition or on consignment without consideration do not constitute a supply and are not zero rated; such movements are treated as sale on approval, must be accompanied by a delivery challan, and require record maintenance. Supply arises when goods are sold abroad or are deemed supplied on expiry of the statutory period, at which point tax invoices must be issued; refunds of input tax credit may be claimed only if a tax invoice has been issued and the supplies otherwise meet refund eligibility under the HGST Act and Rules. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62115