Transfer between two units with Same PAN in different states is not a transfer as a going concern to ‘another person’

In re Deputy Commissioner of Central Tax in case of M/s. Shilpa Medicare Limited (GST AAAR Andhra Pradesh)

M/s. Shilpa Medicare Limited, Vizianagaram, A.P and M/s. Shilpa Medicare Limited, Bangalore unit are holders of the same PAN and they are distinct persons. Hence, the provisions of Para 4(c) of Schedule II of CGST Act, 2017 do not apply in this case. It doesn’t qualify to be a ‘going concern to another person’. Transfer of unutilised ITC doesn’t arise as the transaction is classified as ‘supply of good

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