There is no answer and I think Mr. Sabyasachi is correct because the closest answer I got was below
. 2. A registered person is sending semi-cooked food from his manufacturing unit at Gurugram to his branch in Delhi. Is he required to pay any tax?
Ans:In accordance with the provisions of Section 25(4) of the CGST Act, 2017, branches in different States are considered as distinct persons. Further, as per Schedule I, this constitutes supply made in the course or furtherance of business between distinct persons even if made without consideration. As it is an inter-State supply, the registered person is required to pay IGST.
https://mofpi.nic.in/sites/default/files/faqs_on_mofpi_0_0.pdf
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