GST on Transfer of goods for setting up of Plant

[N Balachandran]

Sir,

We imported equipments for setting up of coke oven plant in West Bengal about 6 years back but due to environment clearance, the project could not be taken up in west bengal and moved to Orissa about 4 years back. Since no land is available in Orissa, again, we plan to move to West Bengal now for setting up the coke oven plant near Haldia. Please clarify, whether IGST is applicable when we move from Orissa to Haldia West bengal?

Regards

N.Balachandran

AI Summary

IGST Applicable on Equipment Stock Transfer from Orissa to West Bengal; IGST Credit Available for West Bengal Unit. An individual inquired about the applicability of Integrated Goods and Services Tax (IGST) on the transfer of equipment initially imported for a coke oven plant in West Bengal, later moved to Orissa, and now planned to be relocated back to West Bengal near Haldia. The response clarified that this movement is considered a stock transfer from Orissa to West Bengal, and IGST is payable on this transfer. However, the West Bengal unit can avail of the IGST credit.