stock transfer or branch transfer without consideration

Different GSTIN then Sales proceeds only available and GST applicable. No way for stock transfer to other "GSTIN".

As per Schedule I of GST, any supply by principal to his agent or by agent to his principal with or without consideration is considered as supply. So, the stock transfer or branch transfer is qualify as supply.

refer Schedule I to CGST act which provides that inter state stock transfer between distinct or related persons even without consideration is taxable

As per schedule l of CGST, transactions b/w different locations of SAME legal entity without consideration is 'supply'. But my doubt is what if the transactions are b/w different locations of DIFFERENT entity without consideration?..there is no relationship b/w the 2 entities of any sort. will it be considered as supply?