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.
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.
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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