CA. MITHUN KHATRY
(CA IN PRACTICE)
(370 Points)
Replied 14 July 2017
captive consumption by the same unit is not a supply. (it is part & process of manufacture)
captive consumption by a another unit within same state is not taxable.
captive consumption by a unit in another state is taxable.
for more details please read articles by CA Mithun Khatry at www.gstbible.com/blog