https://www.taxtmi.com/article/detailed?id=10546 Supplies between separately GST registered establishments of the same PAN are treated as taxable supplies even without consideration; such supplies must be valued under the Valuation Rules (notably Rule 28) by adopting open market value where available, or other specified methods, with specific provisos addressing invoice value when the recipient is eligible for full input tax credit. en-us Thu, 21 Jul 2022 10:11:35 +0530 Thu, 21 Jul 2022 10:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10546 Supplies between separately GST registered establishments of the same PAN are treated as taxable supplies even without consideration; such supplies must be valued under the Valuation Rules (notably Rule 28) by adopting open market value where available, or other specified methods, with specific provisos addressing invoice value when the recipient is eligible for full input tax credit. Articles Goods and Services Tax - GST Thu, 21 Jul 2022 10:11:35 +0530 https://www.taxtmi.com/article/detailed?id=10546