https://www.taxtmi.com/forum/issue?id=115298 Movement of spare parts for service must be accompanied by a delivery challan under Rule 55; an authorised engineer may issue an invoice if the goods are sold. Engineers may carry spares to outstation complaints with the delivery challan. Keeping buffer stock at an engineer's location or at an external warehouse makes that site a place of business and requires registration in the relevant state. Documentary compliance is required under the CGST Rules (see Rule 58), and companies must declare additional places of business or register warehouses outside their home state. en-us Thu, 08 Aug 2019 16:50:34 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115298 Movement of spare parts for service must be accompanied by a delivery challan under Rule 55; an authorised engineer may issue an invoice if the goods are sold. Engineers may carry spares to outstation complaints with the delivery challan. Keeping buffer stock at an engineer's location or at an external warehouse makes that site a place of business and requires registration in the relevant state. Documentary compliance is required under the CGST Rules (see Rule 58), and companies must declare additional places of business or register warehouses outside their home state. Discussion-Forum GST Thu, 08 Aug 2019 16:50:34 +0530 https://www.taxtmi.com/forum/issue?id=115298