Machinery Branch Transfer

Dear Sir,

We have two Factories, One Located at Hyderabad another located at Vijayawada. Now We want to transfer one Machinery from Hyderabad factory to Vijayawada Factory. What are the documents required for this? GST Applicable or Not? Way bill required?

Replies (4)
Quick Summary
This discussion addresses the process of transferring machinery between two factory locations within different states (Hyderabad to Vijayawada). It clarifies that under GST, such permanent transfers of assets where input tax credit has been availed are taxable. Key documents required include a tax invoice, with valuation determined by CGST rules. The advice suggests raising an invoice from the originating factory and claiming ITC at the receiving factory, while also prompting for clarification on the machinery's purpose and type.

As Vijayawada in Aandra Pradesh, Soo you have separate registration for both...
Both are considered as Deemed District Person soo transfer of Machinery will be taxable under GST
As per schedule I (section 7 of the CGST act ) GST applicable on permanent transfer of an asset where input tax has been availed . you have to prepare Tax Invoice and valuation should be done as per rule 27 of the CGST rules 2017.
please confirm with others also .

Raise the invoice from Hyderabad fact. and send it to Vijayawada & take the ITC for the same at Vijayawada factory. 

Can you clarify the purpose of transfer of machinery & what kind of machinery it is ..

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