Intrastate/Interstate Transfer Unit - GST

[Ashok Chopra]

We are exporting unit (A) and Exporting unit (B) both are in same state and having one GST No. One Balance Sheet but product is different

Unit A is availing Input Tax credit and Unit B is availing draw back facility and not taking credit on inputs

Unit A is sending goods to Unit B for captive use

Please guide me whether Unit A will charge GST or without GST

Thanks and regard

[Himansu Sekhar]

Both are in one state, One GST, Inter unit transfer - No GST

[Ashok Chopra]

Sir,

I shall be thankful, if you will kindly provide me any documentary proof to satisfy my management.

thanks and regard

[KASTURI SETHI]

Invoice has to be issued with GST and Unit No.2 will take credit. It is a revenue neutral exercise. Scenario has changed. Now it is supply of goods which is taxable. Supply has taken place. In pre-GST era, if final product was dutiable, goods cleared for captive consumption did not attract CE duty. If final product was exempted, the manufacturer was required to issue invoice with payment of CE duty.

This is my view.