https://www.taxtmi.com/forum/issue?id=117592 ITC for goods and services received at an R&D unit declared as an additional place of business is eligible as R&D is in the course or furtherance of business; credits become a common pool. Stock transfers to the R&D unit within the same registration can be made under a delivery challan without GST where the business vertical concept is omitted. A different name for the R&D unit does not affect ITC eligibility when the same PAN and registration apply. en-us Wed, 27 Oct 2021 15:53:05 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117592 ITC for goods and services received at an R&D unit declared as an additional place of business is eligible as R&D is in the course or furtherance of business; credits become a common pool. Stock transfers to the R&D unit within the same registration can be made under a delivery challan without GST where the business vertical concept is omitted. A different name for the R&D unit does not affect ITC eligibility when the same PAN and registration apply. Discussion-Forum GST Wed, 27 Oct 2021 15:53:05 +0530 https://www.taxtmi.com/forum/issue?id=117592