Inter-unit goods transfer under same GSTIN within state not a 'supply'; no GST liability, e-way bill needed.

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....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 & new unit), there is no occurrence/constitution of 'supply' 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....