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of <h1>Inter-state self-supplies taxable under IGST without payment; suppliers must register per Section 22 of GST law.</h1> Inter-state self-supplies, including stock transfers, branch transfers, or consignment sales, are taxable under the Integrated Goods and Services Tax (IGST) even if no payment is involved. Suppliers must register under GST law in the state or union territory where they make taxable supplies, as per Section 22 of the model GST law. However, intra-state self-supplies are not taxable unless the supplier opts for registration as a separate business vertical.
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