Logestic Aqents
transport

SGS INTERNATIONAL
2nd Floor, FA 37/A, Abul Fazal Enclave Part – II,
Okhla, New Delhi – 110 025
Contact Person : Mr. Feroz Ahmed
Tel: +91-9810622257 / 9871198850
Email: ansar@sgsinternationalkol.com
Web: www.sgsinternationalkol.com

GOODS SENT FOR EXHIBITION
Where the goods are sent for display at an exhibition (including entailing inter-state movement) the same would not constitute ‘supply’ under the GST regime as the same are not supplies made for a consideration.

In context of such movements, Rule 10(1)(c) of the Invoicing Rules states that- The consigner may issue a delivery challan in lieu of an invoice at the time of removal of goods for transportation

Since such movement is only under a delivery challan no liability arises as there is no invoice or payment.

As regards the return movement, whereas the GST framework does not prescribe any mechanism, the goods may be moved under the same delivery challan. To that extent, the delivery challan should explicitly state that the goods covered thereunder are destined to come back post the exhibition

Contents of delivery challan-
(i)Date and number of the delivery challan,
(ii)name, address and GSTIN of the consigner, if registered,
(iii)name, address and GSTIN or UIN of the consignee, if registered,
(iv)HSN code and description of goods,
(v)quantity(provisional, where the exact quantity being supplied is not known),
(vi)Taxable value
(vii)Tax rate and tax amount–central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee,
(viii)Place of supply, in case of inter-State movement, and
(ix)Signature