GST Implication on Goods sent out of India, GST Circular No 108/2019

Circular No 108/2019

Trade organizations were facing issues related to GST implication respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. This circular clarifies the implications and sets out a format for declaration of such goods. For the ease of interpretation, this circular also sets out the meaning of terms ‘Supply’ and ‘Export’.

Abhishek Sharma

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