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Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST?

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....sitional Provisions <br>Bills<br>Question 26 of the Faq On GST (2nd Edition) Dated 31.3.2017<br>Q 26. Goods were sent on approval not earlier than six months before the appointed day but are returned ....