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    <title>Regarding Stock Transfer</title>
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    <description>Stock transfers between business locations are treated as supplies under GST and are taxable, with depots and branch offices regarded as distinct persons; the transferee may claim input tax credit. Taxing transfers ensures that input tax credit follows goods to the place of consumption and that tax revenue accrues to the State of consumption; proper documentation is necessary to make tax and credit flow traceable.</description>
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      <description>Stock transfers between business locations are treated as supplies under GST and are taxable, with depots and branch offices regarded as distinct persons; the transferee may claim input tax credit. Taxing transfers ensures that input tax credit follows goods to the place of consumption and that tax revenue accrues to the State of consumption; proper documentation is necessary to make tax and credit flow traceable.</description>
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