Branch transfer

Dear friends

i want to know when HO in Delhi transfers some goods to its branch in Punjab.

then does it fall under supply with no consideraion?

Does head office charges brach anything for supplying goods ?

i dont think it should.

its just sending goods from delhi to punjab for its punjab branch to sell there.

i think its wihtout consideration and branch only needs to pay GST to head office on Open Market Value calculated as per Valuation Rules.

am i right?

please guide.

regards