Taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transaction is not issued.
Levy of GST— In the instant case, applicant is engaged in purchase of Tendupatta from the MP State Minor Forest Produce (Trading and Development) Cooperative Federation Limited for the purpose of trading of Tendupatta.
Question raised before this authority is as follows—
1 Whether mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods amounts to “Supply” within the meaning of Section 7 of the GST Act?
2 Whether where the goods are destroyed by fire before being delivered under an agreement to sell, can there be “Supply” within the meaning of Section 7 of the GST Act after the destruction of the goods by fire?
Admittedly, in one instance, the Tendupatta was destroyed in fire in the Godown under the joint lock and key of the applicant and the federation. District forest Produce Co-operative Union. West Mandla addressed to the applicant where GST has been demanded on the value of the third and fourth installments of the jointly held Tendupatta destroyed in the godown.
it is the contention of the applicant that supply of Tendupatta relating to the 3rd and 4th installment was not made as per the provisions of the GST Act and therefore GST is nut payable on the value of the jointly held goods destroyed in fire.
Held that— Considering the Argument and submission by the Applicant in respect of the First Question raised before this authority, it is ruled that taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transection is not issued.
Goods, subject matter of an agreement to sell, that are destroyed before sale, cannot form subject matter of “Supply” within the meaning of Section 7 of the GST Act after their destruction.
Taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transaction is not issued.
Levy of GST— In the instant case, applicant is engaged in purchase of Tendupatta from the MP State Minor Forest Produce (Trading and Development) Cooperative Federation Limited for the purpose of trading of Tendupatta.
Question raised before this authority is as follows—
1 Whether mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods amounts to “Supply” within the meaning of Section 7 of the GST Act?
2 Whether where the goods are destroyed by fire before being delivered under an agreement to sell, can there be “Supply” within the meaning of Section 7 of the GST Act after the destruction of the goods by fire?
Admittedly, in one instance, the Tendupatta was destroyed in fire in the Godown under the joint lock and key of the applicant and the federation. District forest Produce Co-operative Union. West Mandla addressed to the applicant where GST has been demanded on the value of the third and fourth installments of the jointly held Tendupatta destroyed in the godown.
it is the contention of the applicant that supply of Tendupatta relating to the 3rd and 4th installment was not made as per the provisions of the GST Act and therefore GST is nut payable on the value of the jointly held goods destroyed in fire.
Held that— Considering the Argument and submission by the Applicant in respect of the First Question raised before this authority, it is ruled that taking joint custody of Tendupatta by the applicant shall not amount to supply of Tendupatta to the applicant if the invoice of the said transection is not issued.
Goods, subject matter of an agreement to sell, that are destroyed before sale, cannot form subject matter of “Supply” within the meaning of Section 7 of the GST Act after their destruction.