Rate of GST On Stock Transfering

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A query arose regarding the GST rate applicable to stock transfers between different state GST registrations of the same company. The consensus is that the concessional GST rate of 0.1%, introduced for merchant exports, does not apply to such internal stock transfers. Instead, the standard IGST rate for the goods being transferred will be applicable.

TARIQUE RIZVI

TARIQUE RIZVI (Querist)
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05 May 2025 Dear Experts

Eligibility Criteria for Concessional GST Rate on Merchant Exports. The government has introduced a concessional GST rate of 0.1% for purchases of goods from domestic suppliers, a measure aimed at promoting merchant exports.

We have to transfer stock from our Andhra GST Number to Our Bombay GST Number.
What will the rate of GST on such a transfer of stock

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 May 2025 The concessional 0.1% GST rate is strictly for merchant exporters procuring goods from domestic suppliers for direct export, not for stock transfers between branches or registrations of the same company in different states. The applicable GST rate will be the standard IGST rate for the goods being transferred.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 September 2025 Good luck.....

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