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
\nCBEC – 20\/16\/03\/2017-GST
\nGovernment of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Excise and Customs
\nGST Policy Wing
\nNew Delhi, dated 18th October, 2017
\nTo,
\nThe Principal Chief Commissioners\/Chief Commissioners\/Principal Commissioners\/ Commissioners of Central Tax (All)
\nThe Principal Director Generals\/ Director Generals (All)
\nMadam\/Sir,
\nSubject: 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.
\nVarious communications have been received particularly from<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n invoice once the supply is fructified. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Clarification on movement of goods on approval basis10\/10\/2017 Dated:- 18-10-2017 CGST – Circulars \/ OrdesGSTCircular 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 … Continue reading “Clarification on movement of goods on approval basis”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8348","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8348"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8348\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. 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<\/p>\n
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\n4. 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.
\n5. It is also clarified that this clarification would be applicable to all goods supplied under similar situations.
\n6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
\n7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
\n(Upender Gupta)
\nCommissioner (GST)
Circular, Trade <\/p>\n
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