Please advise in following situation
1. ABC co. is having 2 branches A abd B located in different states.
2. B has incurred an expense.
3. Branch A makes the payment direct to vendor on behalf of branch B.
4. Expense is booked in books of B only payment transfer entry is made between A & B.
5. Above case is liable for GST ?
6. This is the case where one branch has incurred expese for another branch ?