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Supply

Indirect Taxation

To fall under the definition of supply, is it necessary to get registration for both head office and brach office separately when they are transferring stock from head office to main branch?

Anusha narayana

CA Inter

★ 2K+

07-Feb-21 16:59

297

Answers (1)

Yes. If the branch is a distinct person, it has to be registered and then transactions between two distinct person, though same legal entity shall be considered as supply