GST Registration in Exempted Goods Stock Transfer

Dear Members,

I would like to ask a Company in Retail trade of Fully Exempted Goods having GST Registration in State of Delhi wants to Transfer Stock to its new Office at Karnataka (Unregistered in GST), later Point to Sale shall be Karnataka.

Can the Company Transfer Stock from one state (Registered) to another (Unregistered in GST) ?

Bill of Supply shall be issued for Exempted Goods from State of Karnataka in B2B & B2C vertical..

Reference here found in Section 23(1)(a) as under:

23. (1) The following persons shall not be liable to registration, namely:–– (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;