inventory movement to claim 100% duty

[Govind Gupta]

Is inventory movement required ( Pre GST) for items stock transferred to Delhi ( lying at Delhi ) but originally purchased in Mumbai ( BOE in Mumbai Warehouse address), as only IGST or CGST credit will be allowed, can this be avoided and full duty is claimed

AI Summary

Inquiry on Inventory Movement Requirement for GST Credit on Stock Transferred Items Under Section 16 A participant inquired about the necessity of inventory movement for items stock transferred to Delhi, originally purchased in Mumbai, under the Goods and Services Tax (GST) regime. The query concerns whether inventory movement is required to claim full duty, as only Integrated GST (IGST) or Central GST (CGST) credit is allowed. The discussion seeks to determine if this requirement can be bypassed to claim 100% duty.