https://www.taxtmi.com/caselaws?id=423916 Movement of raw material, semi-finished goods, finished goods and capital goods between two units operating under the same GSTIN is an internal transfer without consideration and, because the units are not distinct persons for GST purposes, it does not constitute a supply; no GST is payable on such transfer. For e-way bill purposes, where generation is otherwise required, the value must be determined on the statutory consignment-value basis prescribed for movements other than by way of supply, as reflected in Explanation 2 to Rule 138(1). 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 Movement of raw material, semi-finished goods, finished goods and capital goods between two units operating under the same GSTIN is an internal transfer without consideration and, because the units are not distinct persons for GST purposes, it does not constitute a supply; no GST is payable on such transfer. For e-way bill purposes, where generation is otherwise required, the value must be determined on the statutory consignment-value basis prescribed for movements other than by way of supply, as reflected in Explanation 2 to Rule 138(1). Case-Laws GST Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423916