GST on inter State branch Transfer and sale

[RAMASAMYSHANMUGAM SARAVANAN]

Sir What is GST liability when a machinery(used) transferred from Karnataka branch to a branch in Tamilnadu(inter state) for road construction work. Also the machinery is sold directly from from Tamilnadu branch.

What is gst tax implication for transfer from Karnataka Branch to Tamilnadu branch for jobwork

what is GST tax implication on sale from Tamilnadu branch. Who should prepare GST sale bill, Karnataka branch or Tamilnadu Branch.

AI Summary

Inter state transfer of machinery not for further supply is not a supply; sale attracts GST by destination branch.
Where machinery is moved inter state by a principal for its branch and not intended for further supply, departmental circulars clarify such own account movement does not constitute a supply and is not liable to GST; if the destination branch sells to a customer, the destination branch must issue the tax invoice and charge GST, while the transferring unit should prepare a stock transfer invoice when treated as a taxable transfer.