https://www.taxtmi.com/circulars?id=62623 Sending specified goods out of India for exhibition or on consignment basis is not a supply and therefore not a zero rated supply; no LUT/bond is required. Re imported goods originally exported for exhibition/consignment are not subject to the integrated tax payment condition in Sl. No. 1(d) of Notification No. 45/2017 since no IGST was payable at export, and should instead fall under the residuary entry at Sl. No. 5, subject to re import within six months of the delivery challan and absence of acceptance by consignee. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 28 Sep 2019 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62623 Sending specified goods out of India for exhibition or on consignment basis is not a supply and therefore not a zero rated supply; no LUT/bond is required. Re imported goods originally exported for exhibition/consignment are not subject to the integrated tax payment condition in Sl. No. 1(d) of Notification No. 45/2017 since no IGST was payable at export, and should instead fall under the residuary entry at Sl. No. 5, subject to re import within six months of the delivery challan and absence of acceptance by consignee. Circulars Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62623