Our client is registered in Maharashtra. Now they had to open a new franchise shop in Rajasthan as well. Hence they have made all purchases from various parties of capital goods - furniture for that Rajasthan shop under GST number of Maharashtra. (Delivery has taken place at the shop in Rajasthan. The shop is rented by the master company from which the franchise is taken.) The client has not yet obtained a GST number in Rajasthan. Also, no sale has been made yet. Now, for some reason, client has been put off doing business there, they have decided to sell these capital goods cost-to-cost to another party registered in Maharashtra. (All deliveries will take place at the shop in Rajasthan. No goods will be moved.)
1) Is IGST applicable or CGST/SGST applicable on such sale?
2) If the purchase made by us is delivered in Rajasthan, can ITC be taken in Maharashtra GST number?
3) Need to have a GST number in Rajasthan also to get ITC?
4) Now the person to whom we sell capital goods also needs a GST number in Rajasthan?
CAclubindia
