GR accounting entries during Non Deductible tax code

Hi,

1)We are using condition type MWVZ  in tax Procedure as non deductible input tax. For this condition type assigned NVV account key

2)create I1 Tax code for Non deductible tax code and assined value to NVV

3) Check OBCN  for NVV tax type 2(input tax) and Posting indicator 3( Distribute to relevant expense/revenue item)

4) Create STO Pricing Procedure ZMM001 but we are not defined NAVS in Pricing Procedure.

We have created the Intercomany STO with tax code value I1,   PO for 1qty  Transfer price 100Rs  ( I1  non deductible tax MWVZ is 17%)

While Goods receipt the accounting entries displayed like

BSX: 100 Dr

WRS: 117 Cr

PRD:  17 Dr

Why system generated separate PRD account in Goods Receipt accounting,It should not generate this line item here,why this separate entry showing here at GR level.

Thanks

sapman