GST Applies to Demo Car Transfers Over Rs. 50,000 Between States, Even Without Sale, per Rule 138(1.

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....Levy of GST on movement of Demo Car from one state to another - Movement of a goods exceeding the value of Rs.50,000/- - Failure to furnish mandatory information in Form-A GST, EWB-01 as per Rule 138(1) of GST Rules - Even is the supply is not sale or no financial consideration involved, the transactions is liable to GST - HC....