Self-supplies taxable under GST
- Inter-state self-supplies such as stock transfers, branch transfers or consignment sales shall be taxable under IGST even though such transactions may not involve payment of consideration.
- Every supplier is liable to register under the GST law in the State or Union territory from where he makes a taxable supply of goods or services or both in terms of Section 22 of the CGST Act.
- However, intra-state self-supplies are not taxable subject to not opting for registration as business vertical.
Refer meaning of Business vertical in other post.
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