Chartered Accountant
2414 Points
Posted on 17 July 2018
1)Within the state if you are making transfer and both the branches are having same GSTIN then no GST to be charged.
2)Within the state if you are making transfer and both the branches are having different GSTIN then GST to be charged.
3) Outside the state you are making transfer then GST is to be charged.
GST to be charged in all the cases even if there is no flow of consideration.