https://www.taxtmi.com/forum/issue?id=116708 One expert view concludes that Tax Collection at Source does not apply to intra-PAN inter-branch movements of goods because they are stock transfers and not sales to customers; however, a contrasting observation highlights that stock transfer is not recognised in GST except where delivery is within the same GSTIN, meaning the characterisation and resulting TCS liability require further analysis. en-us Mon, 14 Sep 2020 19:16:57 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116708 One expert view concludes that Tax Collection at Source does not apply to intra-PAN inter-branch movements of goods because they are stock transfers and not sales to customers; however, a contrasting observation highlights that stock transfer is not recognised in GST except where delivery is within the same GSTIN, meaning the characterisation and resulting TCS liability require further analysis. Discussion-Forum Income Tax Mon, 14 Sep 2020 19:16:57 +0530 https://www.taxtmi.com/forum/issue?id=116708