https://www.taxtmi.com/circulars?id=70178 Goods sent or taken outside India for exhibitions or on consignment basis for export promotion are not a supply merely by reason of outward movement, unless covered by Schedule I. Such movement is therefore not a zero-rated supply, and the outward dispatch must be supported by a delivery challan and prescribed records. A tax invoice arises only when the goods are sold abroad or when six months expire without sale or return. Refund is not available at dispatch, but may be claimed only when the later supply becomes eligible under the refund rules. en-us Mon, 23 Sep 2019 00:00:00 +0530 Wed, 03 Jun 2026 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70178 Goods sent or taken outside India for exhibitions or on consignment basis for export promotion are not a supply merely by reason of outward movement, unless covered by Schedule I. Such movement is therefore not a zero-rated supply, and the outward dispatch must be supported by a delivery challan and prescribed records. A tax invoice arises only when the goods are sold abroad or when six months expire without sale or return. Refund is not available at dispatch, but may be claimed only when the later supply becomes eligible under the refund rules. Circulars GST - States Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70178