No GST liability on movement between two units working under same GSTIN

In re Crown Craft India Private Ltd. (GST AAR Rajasthan)

Question 1: Since our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on such movement of goods/raw material/ capital goods?

Answer: Being same GSTIN of both the units (present & new unit), there is no occurrence/consti

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