https://www.taxtmi.com/forum/issue?id=117612 Temporary provision of a refrigerating asset to retail outlets where ownership remains with the supplier does not constitute a supply and may be sent under a delivery challan under Rule 138A(5)(b) of the CGST Rules. The placement is not a gift, so input tax credit remains available, and because it is not job work there is no statutory time limit for taking the asset back. en-us Wed, 03 Nov 2021 13:05:46 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117612 Temporary provision of a refrigerating asset to retail outlets where ownership remains with the supplier does not constitute a supply and may be sent under a delivery challan under Rule 138A(5)(b) of the CGST Rules. The placement is not a gift, so input tax credit remains available, and because it is not job work there is no statutory time limit for taking the asset back. Discussion-Forum GST Wed, 03 Nov 2021 13:05:46 +0530 https://www.taxtmi.com/forum/issue?id=117612