Hi Rakshit,

GST is Goods Service Tax which is a common tax on goods and services imposed by Central Government.

Normally, supply involves two independent persons. However, GST makes transactions between two branches of the same legal entity in different States/ countries or two different registrations within the same State also taxable under GST. Transactions of supply of goods between principals and agents which are counted for tax in present regime are taxable supplies under GST as these have been treated as supplies under Schedule I of the CGST Act.

Feel free to ask doubts in the Comment Section.

I hope this information helps you.

Good Luck!