As per GST Circular No. 76/50/2018-GST Dated 31.12.2018 for the purposes of 129(1) of the CGST Act If the invoice or any other specified document is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner. If the invoice or any other specified document is not accompanying the consignment of goods, then in such cases, the proper officer should determine who should be declared as the owner of the goods.

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