https://www.taxtmi.com/forum/issue?id=113135 Inter state shifting of plant and machinery may be treated either as a taxable supply attracting IGST (with recipient eligible for Input Tax Credit) or as a non taxable movement not intended to be taxed; factual factors such as import entry address and characterization as stock transfer versus relocation for installation affect the levy. Credit on GST paid can be taken within the statutory period and, once lawfully availed, may be utilised later when production begins. en-us Sat, 02 Dec 2017 10:26:40 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113135 Inter state shifting of plant and machinery may be treated either as a taxable supply attracting IGST (with recipient eligible for Input Tax Credit) or as a non taxable movement not intended to be taxed; factual factors such as import entry address and characterization as stock transfer versus relocation for installation affect the levy. Credit on GST paid can be taken within the statutory period and, once lawfully availed, may be utilised later when production begins. Discussion-Forum GST Sat, 02 Dec 2017 10:26:40 +0530 https://www.taxtmi.com/forum/issue?id=113135