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This query is : Resolved 

Asset transfer from one branch to another branch for site work purpose say for 1 year or 6 months not for Performant shifting. Can it be treated as job work shifting.

Yes, transfer it through challan.

Sir, I have multiple locations across india and I transfer my assets from one branch to another branch for Site work purpose not permanent transfer. Then whether GST should be charged.

As per Circular dated 21/21/2017 it is outside from GST
And if i treat this as job work then also GST should not be charged.

Please Confirm whether Am I right or not?

Transfer in the course of job work demands that the job worker carries on processes for the principal owner. Here when you are transferring from one state to another the transferee GSTIN is not carrying processes on asset of the transferor but the transferee is using such assets at his site for his own work.
Therefore it cannot be job work.
It will be better if you show it as sale the other the GSTIN will be able to take ITC so no loss of your revenue.
If such transfer within single state under single GSTIN then no need to charge GST. Transfer can be done through delivery challan.
Circular 21 is very specific. If you fall under that circular you can take the benefit of it.

Altamush sir Thanks for Clarify this.
It is not a case of single transfer. In fact every year We shifted randomly our assets which is more than 10.
Now If treat these as same then Valuation have to be done. But one assets shifted many times during his life. So can i solve it through Circular 21/21. Please confirm me

Can it be shifted as assets trandfer by a single delivery challan. Is there is permission given by law.

Valuation is not a problem since when the transferee is eligible for Full ITC then any value shown in voice will be deemed to be the correct value.
You can also show assets being transferred on lease, GST on transferor can be claimed as iTC by transferee - again revenue neutral. In this no issue of valuation also.

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