https://www.taxtmi.com/circulars?id=71395 Goods sent or taken out of India for exhibition or export-promotion consignments are not supplies, and therefore not zero-rated supplies, at the time of removal where no consideration is received. They must move under a delivery challan and be recorded by the registered person. Goods must be sold abroad or returned within six months; supply arises on the date of sale for goods sold, or is deemed to arise on expiry of that period for goods neither sold nor returned. Tax invoices and eligible input tax credit refunds follow only after supply arises. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 21 Sep 2026 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71395 Goods sent or taken out of India for exhibition or export-promotion consignments are not supplies, and therefore not zero-rated supplies, at the time of removal where no consideration is received. They must move under a delivery challan and be recorded by the registered person. Goods must be sold abroad or returned within six months; supply arises on the date of sale for goods sold, or is deemed to arise on expiry of that period for goods neither sold nor returned. Tax invoices and eligible input tax credit refunds follow only after supply arises. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71395