Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion. - GST - States - 27/2019-GST (State)

No. F.1-11(8)-TAX/GST/2018/6990-96 OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST. PIN-799006 Dated, Agartala, the 19 th July, 2019. Circular No. 27/2019-GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion. The Department of Revenue. Central Board of Indirect Taxes Customs, GST Policy Wing vide Circular No. 108/27/2019-GST dated 18 th July 2019 has issued clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion, in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 108/27/2019-GST dated 18 th July, 2019 by the Department of Revenue, Central Board of Indirect Taxes Customs, GST Policy Wing Enclo.: Circular No. 108/27/2019-GST. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura