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

AI Summary

Inter-unit transfer GST: intra-state transfers between units under the same GSTIN may require invoicing and tax with input credit available.
Two advisory positions address whether intra-state transfers between units under the same GST registration are taxable: one says such inter-unit transfers do not attract GST; another advises issuing an invoice with GST and that the receiving unit should claim input tax credit, treating the movement as a taxable supply and a revenue-neutral transaction.