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Branch transfer of stocks

180 views 3 replies
plz specify the section of cgst act.


intra-branch or inter-branch stocks transfer is gst liable or not?
Replies (3)
Stock transfer is liable to GST as per schedule I of CGST ACT, transaction between Distinct person
Thank you

Also may refer Section 25(4) - which says two or more GSTINs having same PAN are considered distinct entities under GST.


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