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    <title>Inter-unit goods transfer under same GSTIN within state not a &#039;supply&#039;; no GST liability, e-way bill needed.</title>
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    <description>Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being same GSTIN of both the units (present &amp; new unit), there is no occurrence/constitution of &#039;supply&#039; in respect of movement of raw material, semi-finished, finished, capital goods between these two units within the state. Therefore, no liability of GST would arise for such movement between two units working under same GSTIN. - E-way bill is required for inter unit transfer of goods - AAR</description>
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    <pubDate>Fri, 17 Jun 2022 13:18:03 +0530</pubDate>
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      <description>Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being same GSTIN of both the units (present &amp; new unit), there is no occurrence/constitution of &#039;supply&#039; in respect of movement of raw material, semi-finished, finished, capital goods between these two units within the state. Therefore, no liability of GST would arise for such movement between two units working under same GSTIN. - E-way bill is required for inter unit transfer of goods - AAR</description>
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      <pubDate>Fri, 17 Jun 2022 13:18:03 +0530</pubDate>
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