stock transfer under gst

CA Arun Gupta (CA) (173 Points)

09 June 2017  
please interpret clause 1 (b) of schedule 2. whether it is saying that stock transfer will be treated as supply of services. and if so then how a person making branch transfer of stock will get itc of that gst? bcz it will be on same pan and in actual no person can make payment of gst to himself.