GST on Capital goods moving from one state to another state-reg

[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

[ANITA BHADRA]

Dear Sir

I do not think , IGST is applicable here. Unless you are registered in GST both in West Bengal and Orissa and transferring Assets from West Bengal to Orissa

You are setting up business in other state and simply shifting Asset to that state should not be considered as supply under GST .

Experts are requested to share their views.

Regards

[Kishan Barai]

As the plant is not yet started, sales does not arise, company is also not registered in GST yet.

NO GST would be my answer

AI Summary

IGST Not Applicable on Moving Equipment for Coke Oven Plant Due to Lack of GST Registration and No Sales Involved An individual inquired about the applicability of Integrated Goods and Services Tax (IGST) on moving equipment for a coke oven plant from Orissa back to West Bengal. Initially imported for a project in West Bengal, the equipment was moved to Orissa due to environmental clearance issues but is now planned to be relocated to West Bengal. Respondents advised that IGST is not applicable since the company is not registered under GST in either state and the plant has not commenced operations, thus no supply or sales are involved.