Hi,
We have not registered in ANY VAT because we are dealing in fresh vegetables.
Now, We have plan to import three machinery for our three projects in three location in india ( Himachal, Gujarat, Andhra Pradesh).
Our registered office in Delhi as per ROC.
Now, I am thinking to raised three invoices of Branch transfer :
one party is : ABC Pvt. Ltd.
Address : (Delhi)
Second party : ABC(Shimla) / ABC(Surat) / ABC(Hyderabad)
Is Entry tax applicable in case of branch transfer in these states?
As per my understanding Branch transfer is not covered under sale for VAT purpose.
CAclubindia
