Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
No Consideration for Transport of Machinery to Own Factory u/s 2(31) of GST Act: Bombay HC
Corporate Law & GovernanceGST
The Bombay High Court ruled that transportation of machinery to one's own factory without consideration doesn't qualify as a supply under GST, citing Section 7 of the CGST Act. The court emphasized that the transaction lacked a key element—consideration—and thus couldn't be classified as a supply. This decision clarifies the scope of taxable supplies under GST, particularly concerning intra-company transfers.
