GST on transfer of goods from one state to another state

[N Balachandran]

Sir,

We have plant machinery imported from china and kept in Orissa for setting up of Ammonia Plant. Due to non availability of Land in Orissa, we are planning to shift the entire equipment to West Bengal for setting up of Ammonia Plant. whether GST is applicable when we are moving from Orissa to West Bengal? If so,

The production of ammonia will start only after 5 years, what will happened to Credit of GST paid on these equipments?

Pl clarify

Regards

N.Balachandran

AI Summary

Debate on GST Applicability for Transferring Plant Machinery Across States; Is IGST Payable or Not? A discussion on the applicability of GST on transferring plant machinery from Orissa to West Bengal for an ammonia plant setup. One participant argues that GST is not applicable, and credit can be availed within a year but used later. Another participant contends that IGST is payable on such transfers, as it constitutes a supply. They also highlight the difference between shifting machinery and stock transfer. The debate touches on whether the law's definition of supply should include such activities, suggesting potential misinterpretation and the need for representation to the GST Council.