Inter state stock transfer

[Amresh kumar]

Sir,

What will be the treatment of GST in case of inter state stock transfer to depot of same company.

Since it is without consideration and actual sale with consideration will be from other depot.

Can the party value it as zero and prepare tax invoice with no gst. Of course the recipient deposit will not get any ITC.

Further the supply includes promotional supply also .

Need suggestion on this.

AI Summary

Inter state stock transfer GST treatment: taxable invoice required if recipient claims input tax credit; zero valuation discouraged.
When the receiving depot can claim Input Tax Credit, the invoice value declared under Rule 28 is the transaction value and should not be zero; declare a nonzero taxable value so credit transfers to the recipient. Inter state transfers require a tax invoice and e way bill, while intra GSTIN movements may use a delivery challan. Promotional items do not change this core treatment, though they may impact credit reversal on later sale.