ABC Ltd., registered in Gujarat deals in supply of electronic items. It transferred some of its stock of worth Rs 75000 to its unit located in Delhi . Whether such self-supplies are taxable under GST ?
As per section 25(5) of CGST Act Where a person has obtain registration in two different States in respect of his two establishment then such establishments shall be treated as establishments of distinct persons
In view of the above section , two different units of ABC Ltd. are deemed as establishments of two distinct persons.
Therefore, supply of goods/stock transfer from Gujarat Unit to Haryana Unit in course/furtherance of business, is deemed supply as per section 7 read with Schedule I of the CGST Act i.e. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business without consideration and hence taxable under GST.