Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Transfer of fixed assets from one branch to another within the state is considered as a supply of goods rather the Stock Transfer. Hence GST is applicable and E way Bill is mandatorily required as per above provisions.

Goods in transit— In the instant case, the respondent has intercepted in movement the appellant's conveyance on the ground that at the time of inspection of the movement of goods the driver/person-in-charge of the goods were carrying the goods without E-way Bill. The appellant in their defence has stated that he is engaged in whole sale business of home needs, groceries, foods and beverage, etc., The Principe place of business of the Company is in the state of Rajasthan. The Dealer has recently opened a new Branch in Rajasthan. To set up the infrastructure at that branch, dealer has transferred certain fixed assets namely old computer system, tube lights, fans etc., from its Bagru branch to Bayana branch. Held that— such transfer of fixed assets namely old computer system, tube lights, fan etc from its Bagru branch to Bayana Branch through vehicle is considered as a supply of goods rather the Stock Transfer. Hence GST is applicable and E way Bill is mandatorily required as per above provisions. On being seen the document i.e. Delivery Challan, the appellant was carrying along with the vehicle/goods on which the taxable value as well as applicable tax was very much shown but no where it was mentioned the Stock Transfer of goods.