TCS u/s,206C(iH) applicable for goods sale between branches having same PAN

[gvenugopal g]

Dear Experts,

Good Evening!!

Kindly clarify whether TCS @0.075% is applicable on sale of goods w.e.f. 01.10.2020 in between branches having same single PAN but different GST numbers in various states. .

Thanks & Regards: G VENUGOPAL

[Ganeshan Kalyani]

In my view, the TCS is applicable on sales to customer. Therefore, stock transfer is not covered under TCS requirement.

[YAGAY and SUN]

Stock Transfer is not recognized in GST Regime except when goods are delivery within same GSTIN of the assessee/dealer. This matter needs further deliberation and meticulous discussions.

AI Summary

Tax Collection at Source may not apply to intra-PAN stock transfers between branches with same PAN but different GST registrations. One expert view concludes that Tax Collection at Source does not apply to intra-PAN inter-branch movements of goods because they are stock transfers and not sales to customers; however, a contrasting observation highlights that stock transfer is not recognised in GST except where delivery is within the same GSTIN, meaning the characterisation and resulting TCS liability require further analysis.