Self-supplies: inter-state transfers attract IGST while intra-state transfers remain untaxed absent business vertical registration.

Inter-state self-supplies-including stock transfers, branch transfers and consignment sales-are taxable under IGST even if no consideration is paid. Suppliers making taxable supplies must register in the State or Union territory from which the supply is made. Intra-state self-supplies are not taxable so long as the supplier does not opt for registration as a business vertical.

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