Whether supply of goods by principal to his agent or by agent to his principal is taxable in the absence of consideration?

Following would qualify as Supply:

a.      Supply of goods by a principal to his agent where the agent undertakes to supply such goods on behalf of the  principal; or

b.      Supply of goods by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.

Whether import of services will be liable to tax under GST regime?

     The following import of service will qualify as supply under CGST Act, 2017:

a.      Import of service for a consideration whether or not in the course or furtherance of business is a supply;

b.      Import of service by a taxable person from a related person or from any of his other establishments outside  India, in the course or furtherance of business.

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Whether transfer of goods to another branch located outside the State is taxable?

Every person is required to obtain separate registration for every branch located in different state or union territory and shall be treated as distinct persons. Accordingly, the supply of goods (stock transfers) to a branch located outside the State would qualify as supply liable to tax in terms of clause 2 to Schedule I of the CGST Act, 2017. Further, it is important to note that, supply of goods to a branch / unit located within the same State having separate registration would also be liable to tax since both such units (supplying unit and recipient unit) would qualify as distinct person in terms of Section 25(4).

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