https://www.taxtmi.com/article/detailed?id=7060 Inter state stock transfers are treated as taxable under GST where inter state self supplies fall within supply without consideration per Schedule I; Schedule I(5) deems supply where a taxable person supplies goods to another taxable or non taxable person. The author contends that multiple state registrations under the same PAN do not constitute different persons for Schedule I(5), and therefore inter state transfers within the same PAN should not attract GST; a respondent notes IGST paid on transfer yields input credit at the receiving unit, impacting working capital timing. en-us Fri, 04 Nov 2016 09:02:48 +0530 Fri, 04 Nov 2016 09:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7060 Inter state stock transfers are treated as taxable under GST where inter state self supplies fall within supply without consideration per Schedule I; Schedule I(5) deems supply where a taxable person supplies goods to another taxable or non taxable person. The author contends that multiple state registrations under the same PAN do not constitute different persons for Schedule I(5), and therefore inter state transfers within the same PAN should not attract GST; a respondent notes IGST paid on transfer yields input credit at the receiving unit, impacting working capital timing. Articles Goods and Services Tax - GST Fri, 04 Nov 2016 09:02:48 +0530 https://www.taxtmi.com/article/detailed?id=7060