https://www.taxtmi.com/forum/issue?id=114444 Inter unit movement of empty cylinders between separately registered establishments is treated as 'supply' under Schedule I even without consideration, so such stock transfers prima facie attract GST and require invoicing; valuation can be nominal or book value where recipient can claim full input tax credit. Administrative circulars addressing temporary movements of tools and spares may be invoked but do not expressly exempt empty cylinders, so taxpayers commonly use delivery challans, e way compliance, and conservative valuation while disputing applicability where initial supply included cylinder cost. en-us Sun, 30 Dec 2018 06:12:06 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114444 Inter unit movement of empty cylinders between separately registered establishments is treated as 'supply' under Schedule I even without consideration, so such stock transfers prima facie attract GST and require invoicing; valuation can be nominal or book value where recipient can claim full input tax credit. Administrative circulars addressing temporary movements of tools and spares may be invoked but do not expressly exempt empty cylinders, so taxpayers commonly use delivery challans, e way compliance, and conservative valuation while disputing applicability where initial supply included cylinder cost. Discussion-Forum GST Sun, 30 Dec 2018 06:12:06 +0530 https://www.taxtmi.com/forum/issue?id=114444