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Branch transfer inter state

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This query is : Resolved

Hema Raviraj Ghadge (Querist)
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24 September 2019 Hello frnds,
I want to ask if there is a branch transfer of goods or capital items from one state to another state .whether GST applicable on this transfer .

1) If goods are transnferred. Not for further supply is gst applicable

2)If goods are transffered for further supply is gst applicable

And

3)if capital items are transffered to interstate is gst applicable

Would also like to know that the mode of transport used in above cases. Is gst applicable on this means of transport

A.S.SUNDARARAJAN

A.S.SUNDARARAJAN

(Expert)
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24 September 2019 GST will be applicable for Inter state branch transfer .

If the consignment not for further supply and use in furtherance of business , taxable value will be open market value which will be the amount charged in the invoice.

If the consignment is for further supply as such , the GST is to be charged @ 90% invoice value to be charged to recipient.. The above is applicable for capital goods also.

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