Aggregate turnover

if stock is transferred by head office to its branch within state ..whether it will include in aggregate turnover or not?
as they are treated as deemed distinct person.nd have same rc because both are situated in same state.
Replies (2)
If same registration then not added in aggregate turnover since it is not supply

Branches in different states are treated as distinct persons. Supply to branch within the state is not a supply and not required to add in aggregate TO.

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