How to send Demo Material to Customers after GST

By | August 30, 2017
(Last Updated On: August 30, 2017)

Q.21 Under GST, how to send demonstration equipment and instruments to customers or branch offices with in India on returnable basis? – No sale is involved

Ans As the goods are sent on returnable basis and no transfer of title is involved, it is not a supply of goods. If some element of service is involved, the same will be a taxable supply. The goods may be sent on delivery challan without invoice as it is not a supply of goods.

 

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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