Gst applicability on stock transfer

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This query is : Resolved

A B Kundu (Querist)

11 August 2018 A sole proprietor, deals in goods, has its main office in West Bengal (A) and has one godqwn within west bengal (B) and another 2 godowns at Delhi and Bihar (C and D).

Now, please explain the GST applicability on the stock transfer in the following cases:

1) If stock transferred : A to B, B to A, A/B to C & D, and C & D to A/B.

2) The dealer is registered with Amazon and Amazon has given a storage facility where the dealer has to deposit certain stocks so as to facilitate quick delivery to its ultimate consumers. That means, the dealer has to transfer certain stocks to storage house of Amazon. And, Amazon has such storage houses at different states. Now, if stock transferred from B, C, D to respective storage house situated at respective states, then whether gst to be levied?

It's to be noted that the above mentioned godowns are shown as additional place of business in the registration certificate.

Udaya Chandran

Udaya Chandran (Expert)

11 August 2018 Stock transfers between branches within the state is not taxable, transfers between branches situated in different states are considered as different entities and taxable.

A B Kundu

A B Kundu (Querist)

12 August 2018 Whether a godown can be treated as "Branch"?

Udaya Chandran

Udaya Chandran (Expert)

17 August 2018 A godown is considered as branch only if is situated in the same state for the same registration number.

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