Who will be considered as the "owner of the goods‟ for the purposes of section 129(1) of the CGST Act?

Circular No. 76/50/2018-GST : 

Clarification:

It is hereby clarified that 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.

Official Circular: