GST on transfer of fixed asset from one branch to another

Yes, it is liable for payment of GST.

If u imagine ur product is cement,u tranfer the goods to other state.Igst on which fully transferred to other state as ITC.The other state used igst for their furtherence supply of goods as CGST/Sgst.
1.while transfer ur asset u may b
consider any ITC pending for utilise.
2.Add ur asset value in the asset of
Rajasthan branch.
3.Delate from Maharashtra.