The AAR observed that since the applicant would have a single GST No. for both the units, then as per section 16(1) of the CGST Act, 2017, there would be only one ledger for the ITC credit. Therefore, they could use ITC for the goods/raw material/capital goods received in one factory for payment of GST for the clearance made from the second unit or vice versa. Further no GST payable for movement of goods between these units as they registered and working under same GSTIN.