GST applicable for transfer to goods for packing purpose

[Bhaskar Rao]

Dear All

We are supply the goods under exemption items. As it is come under exemption we are also not taking any input on purchase items. my problem is that we are transferring the stock (related to packing materials) to others location for packing the items of Exemption goods for sale. whether we have to raise the invoice with GST Charges for stock transfer or not.

Bhaskar

[MUKUND THAKKAR]

please clearify stock transfer of goods Inter state or intra State ?

[Bhaskar Rao]

it is inter state transfer.

[CASeetharaman KC]

GST invoice needs to be raised. If the location is in another state is it your own location and if so whether registration has been taken in that state? If yes then IGST to be charged. Input credit can be availed for paying the IGST. Goods cannot be moved to another state without raising a GST invoice.

AI Summary

Interstate stock transfer GST: charge IGST when destination is registered and issue GST invoice before movement.
For an interstate stock transfer of packing materials, a GST invoice must be issued and, if the supplier is registered at the destination, IGST should be charged; input tax credit may be availed for IGST paid. The invoice requirement for interstate movement applies even when the ultimate goods are exempt and no input tax was claimed on purchases.