EXPORT GOODS VALUE

A dealer exports dish antenna for Rs.100000/- + igst 18000/- , but this product not for sale. only they can collect a deposit for connection. when he going to receive this amount how it will reflect? 

Dear Muralidoss

As the query sounds the goods sent out of india is not for sale purposes .

In term of circular 108/27/2019, such transaction are not cover u/s 7 of cgst ACT & Section 16 of IGST ACT, hence its neither a supply nor export.

so as prescribed in said circular need to be sent as per rule 55 of cgst act on Delivery Challan & shall be return back within Six months.

kindly refer above said circular for the same