Asset Transfer by Educational institution.

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educational institution is registered in one state transfer capital asset to another state in which it is unregistered. whether GST is applicable on transfer??
Replies (2)
unregistered in another state not possible as registration in every state is must wherever taxable supplies made
it is an educational institution getting the benefit of exemption notification under GST. Educational institution which is registered in one state has taken registration for limited purpose of giving immovable propeon rent. so GST credit not taken by educational institution on capital asset purchased by it for educational activities. now part of asset purchased is to be transferred to education institution in another institution having same PAN. now education institution had paid GST on capital asset purchased but not taken credit. now if such institution send such capital asset to another state on B2C case it has to raise invoice, but as credit not taken during purchase it will be double taxation..... question is can educational institution can take credit on the asset transfer to another state for limited purpose.


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