Inter-state self-supplies taxable; require statewise registration and are taxed even without consideration under GST. Inter state self supplies, including stock transfers, are taxable because a taxable person must obtain statewise registration; these transfers are taxable even without consideration. Intra state self supplies are not taxable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter-state self-supplies taxable; require statewise registration and are taxed even without consideration under GST.
Inter state self supplies, including stock transfers, are taxable because a taxable person must obtain statewise registration; these transfers are taxable even without consideration. Intra state self supplies are not taxable.
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