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    <title>Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis</title>
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    <description>Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.</description>
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      <title>Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis</title>
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      <description>Goods taken on approval basis may be moved on a delivery challan with the e-way bill, wherever applicable, and the invoice may be issued at the time of delivery when the supply is confirmed. For this purpose, the person carrying the goods may keep the invoice book to issue the invoice once the supply is fructified. Supplies where goods are carried from other States into Assam and supplied within Assam are inter-State supplies attracting integrated tax.</description>
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