https://www.taxtmi.com/circulars?id=65695 Sending or taking goods out of India for exhibition or consignment is not a supply and therefore not a zero-rated supply; such goods must be accompanied by a delivery challan, no bond or LUT is required at removal, and tax invoices are to be issued when quantities are sold abroad or on expiry of the six months period for quantities neither sold nor brought back. Refund claims for zero-rated supplies can be made only after the tax invoice is issued and eligibility conditions are satisfied. en-us Thu, 18 Jul 2019 00:00:00 +0530 Mon, 04 Jul 2022 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65695 Sending or taking goods out of India for exhibition or consignment is not a supply and therefore not a zero-rated supply; such goods must be accompanied by a delivery challan, no bond or LUT is required at removal, and tax invoices are to be issued when quantities are sold abroad or on expiry of the six months period for quantities neither sold nor brought back. Refund claims for zero-rated supplies can be made only after the tax invoice is issued and eligibility conditions are satisfied. Circulars GST - States Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65695