Self consumption under GST, Goods and Services Tax - GST

[Aitha RajyaLakshmi]

Sir,

We have RMC (Ready mix concrete) Plants within the State and they were included as additional place of business under GST migration.

We send cement from our plant to RMC. Since it is Stock transfer within the State no GST is chargeable. Cement is used for self consumption. While RMC plant manufactures Ready mix concrete and made further sale how it is to be taxed?

Posts / Replies

[Himansu Sha]

Supply includes activities that are with considerations except schedule I items. Is it a supply? Further taxable event occurs when the supply happens between the registered unit.

[Sandeep Rathi]

It is assumed that you have single business verticle in a state. Hence dispatch of cement to RMC will not amount to Supply , not liavable to GST. Supply from RMC plant will be taxed normally...