Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person

Question 11 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Can a manufacturer transfer finished goods sent for testing purpose to the premises of any other taxable person? Ans. Yes, a manufacturer can as per the provisions of the earlier law transfer the said goods to the premises of any registered taxable person on payment of tax or without payment of tax for exports within 6 months or extended period from the appoint

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