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A healthcare business registered for GST, making exempt supplies, wants to transfer machinery to its branch with a different GSTIN. Although ITC wasn't claimed on the original purchase, GST will need to be charged on the machinery at the applicable rates during this inter-branch transfer.

Anshuman Basu

Anshuman Basu (Querist)
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24 August 2021 Query - "A" (Registered in GST) who is into business of Health Care and making exempt supply. A Co. has machinery on which they didn't claim the ITC at the time of buying machine.
Now Co. A has there branch in Bihar having the different GSTIN "B" (registered in GST) wants to transfer the machinery to "B". What would be the implications of GST on this transaction? Wheatear "A" has to charge the GST from "B" or not?