Food Processing

A registered person is sending semi-cooked food from his manufacturing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax?

Ans: Section 25(4) of the CGST Act, 2017 provides that branches located in different states are treated as distinct persons. Thus, under Schedule I, this situation comes under supply made in course or for furtherance of business between distinct persons, even if it is made without any consideration. Being an inter-state supply, the registered person will be liable to pay IGST as applicable.

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