captive consumption - GST Issue

captive consumption by the same unit is not a supply. (it is part & process of manufacture) captive consumption by a another unit within same state is not taxable. captive consumption by a unit in another state is taxable.

Read more at: https://www.caclubindia.com/forum/captive-consumption-in-gst-407249.asp

If both the Units are in same state under single GST registration then its not supply thus not taxable , but if both the Units are in different state , its taxable .
A unit will charge GST & B unit can take ITC on same

superb reply. Thanks

K.Gnanasekaran

 

Please send me notification no. in GST if any on exemption of captive consumption from definition of supply.