Can someone please explain in depth why GST is not charged on intra-state stock transfer between branches holding the same GSTIN i.e. of the same entity. How does it not fall within the ambit of Supply under Section 7?
1 Replies
Durgesh Vashisth
(Financial Consultant)
(252 Points)
Replied 07 October 2021
Dear Sir,
If both branches have the same GSTN ie one branch registered first & then the other branch is shown as an additional place of business. That's why this is not considered as a Supply of Goods.
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