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.

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.... NO. 11/2017 DATED: 18.10.2017 Subject: 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 Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) an....

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....s follows- 1. It is seen that clause (c) of sub-rule (1) of rule 55 of the West Bengal Goods and Services Tax Rules, 2017 (hereafter referred as "the said Rules") provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said....

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.... purpose, the person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified. 3. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integr....