Question1:

Can you let me know the GST provisions for clearances for Exhibition and return of manufactured goods, and documentation. I could not find any specific information / provisions on this. I am of the view that, goods should be supplied on invoice made in our own name on payment of GST, to be delivered at the Exhibition site, and take credit of the goods and equivalent GST on return of goods. I shall be highly obliged to have your views on this.

Answer:

 The confusion regarding clearance of goods is developed because there is no specific procedure for display in exhibition  In fact the Law maker  felt no need for this type of provision In earlier law excise was on manufacturing but was to be collected on clearance of goods.  but now GST is on supply of goods( and also service) The invoice is required to be issued under section 31 of CGST Act which requires it to be issued on supply or on payment etc but not restrict movement of goods for the want of invoice Under these circumstances  we should refer Rule 46 to rule 55.   Rule 55  gives list of information’s to be given in challan when there is  Transportation of goods without issue of invoice (corresponding section 31)  Now we can sum up all these provisions of law as follow  For exhibition issue a returnable challan in your favour with all the details as per Rule 55  Please note that there is no corresponding section or rule in CGST to Rule 11 of Central Excise rules 2002.Rule 11 was restricting movement of goods for want of Invoice. (Reply dt. 08/11/2017)