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TMI BlogClarification regarding applicability of Notification No. 45/2017-Customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basisX X X X Extracts X X X X X X X X Extracts X X X X ..... USTRIAL ESTATE, AUTONAGAR, VIJAYAWADA - 520 007 C. No. VIII/09/02/2019-Cus.TFC. PF-I Date: 21.08.2019 PUBLIC NOTICE NO. 20/2019-cus SUB: Clarification regarding applicability of Notification No. 45/2017-Customs dated 30.06.2017 on goods which were exported earlier for exhibition purpose/consignment basis - reg. Attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... promotion except the activities satisfying the tests laid down in Schedule I of the CGST Act, 2017) out of India do not constitute supply within the scope of Section 7 of the CGST Act as there is no consideration at that point in time. Since such activity is not a supply, the same cannot be considered as 'Zero rated supply' as per the provisions contained in Section 16 of the IGST Act, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to be falling under situation at SI. No. 1(d) of the said Notification. Such cases will fall more appropriately under residuary entry at Sl. No. 5 of the said Notification even though those specified goods were exported under LUT, in view of the fact that the activity of sending / taking specified goods out of India is neither a supply nor a zero rated supply. 5. It is also clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall apply to all pending matters involving similarly placed exporters and importers, as the case may be. 7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. 8. Any difficulty, experienced in the implementation, may be brought to the notice of the undersigned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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