https://www.taxtmi.com/article/detailed?id=15441 The Kerala AAR held demo goods used for demonstrations do not attract reversal under Section 17(5)(h) if title remains with the company, goods are returned or scrapped with GST paid on scrap, and robust records (movement registers, issuance and return slips, scrap invoices, custodian undertakings and SOPs) are maintained to evidence business use and retention of property. en-us Fri, 21 Nov 2025 08:43:05 +0530 Fri, 21 Nov 2025 08:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15441 The Kerala AAR held demo goods used for demonstrations do not attract reversal under Section 17(5)(h) if title remains with the company, goods are returned or scrapped with GST paid on scrap, and robust records (movement registers, issuance and return slips, scrap invoices, custodian undertakings and SOPs) are maintained to evidence business use and retention of property. Articles Goods and Services Tax - GST Fri, 21 Nov 2025 08:43:05 +0530 https://www.taxtmi.com/article/detailed?id=15441