https://www.taxtmi.com/caselaws?id=423916 The AAR Rajasthan ruled that movement of goods between two units of the same entity operating under a single GSTIN within the state does not constitute supply under GST Act 2017, as no consideration is involved and units are not distinct persons. Consequently, no GST liability arises on such inter-unit transfers. However, E-way bills must still be generated for movements exceeding threshold limits, with valuation as per Rule 138 of CGST Rules. The applicant can utilize Input Tax Credit from both units through a single electronic credit ledger for discharging GST liability from either unit, as both operate under the same registration number. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423916 The AAR Rajasthan ruled that movement of goods between two units of the same entity operating under a single GSTIN within the state does not constitute supply under GST Act 2017, as no consideration is involved and units are not distinct persons. Consequently, no GST liability arises on such inter-unit transfers. However, E-way bills must still be generated for movements exceeding threshold limits, with valuation as per Rule 138 of CGST Rules. The applicant can utilize Input Tax Credit from both units through a single electronic credit ledger for discharging GST liability from either unit, as both operate under the same registration number. Case-Laws GST Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423916