Clarification on movement of goods on approval basis
10/10/2017 Dated:- 18-10-2017 CGST – Circulars / Ordes
GST
Circular No. 10/10/2017-GST
CBEC – 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 18th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
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 -Reg.
Various communications have been received particularly from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows –
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central 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 delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that “Where t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
invoice once the supply is fructified.
4. 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 Integrated Goods and Services Tax Act, 2017.
5. It is also clarified that this clarification would be applicable to all goods supplied under similar situations.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =