Are self-supplies taxable under GST?

The answer is Yes. Even if there is no payment of consideration, inter-state self-supplies such as stock transfers, branch transfers, or consignment sales are taxable under the IGST. In accordance with Section 22 of the model GST law, every supplier is required to register under the GST law in the State or Union territory from which he makes a taxable supply of goods or services or both.

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