Distinct person supply

This discussion clarifies the treatment of capital assets purchased by a business with multiple GST registrations across Indian states. When an asset is bought in one state (e.g., Kolkata) but accounted for in another (e.g., Maharashtra) without claiming GST input, it can be considered a supply between distinct persons. The key is to determine where the asset is actually used. If used in the state of purchase (Kolkata), it should be capitalised there. If moved to another state (Maharashtra), a tax invoice must be issued from Kolkata to Maharashtra for this 'supply between distinct persons'.