Question 7 - Are self-supplies taxable under GST? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 7. Are self-supplies taxable under GST? Ans. Inter-state self-supplies such as stock transfers, branch transfers or consignment sales shall be taxable under IGST even though such transactions may not involve payment of consideration. Every supplier is liable to register under the GST law in the State or Union territory from where he makes a taxable supply of goods or services or both in terms of Section 22 of the model GST law. However, intra-state self-supplies are not taxable subject to not opting for registration as business vertical.