https://www.taxtmi.com/circulars?id=62218 The circular clarifies that goods sent/taken out of India for exhibition or on consignment for export promotion do not constitute a supply at the time of removal unless they satisfy the tests of supply; such movements are not zero-rated supply. Registered persons must maintain prescribed records and accompany goods with a delivery challan. No bond or LUT is required at removal. If goods are sold abroad within the stipulated period, invoices must be issued on sale; if not sold or returned, supply is deemed at period expiry and an invoice must be issued then, after which refund claims for zero-rated supply may be pursued if eligible. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 27 Aug 2019 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62218 The circular clarifies that goods sent/taken out of India for exhibition or on consignment for export promotion do not constitute a supply at the time of removal unless they satisfy the tests of supply; such movements are not zero-rated supply. Registered persons must maintain prescribed records and accompany goods with a delivery challan. No bond or LUT is required at removal. If goods are sold abroad within the stipulated period, invoices must be issued on sale; if not sold or returned, supply is deemed at period expiry and an invoice must be issued then, after which refund claims for zero-rated supply may be pursued if eligible. Circulars GST - States Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62218