Transportation Of Machinery From JNPT To Factory Doesn't Constitute Supply, GST Not Payable: Bombay High Court

The Bombay High Court ruled on a dispute regarding the applicability of GST on transportation machinery supplied by a foreign entity to the JNPT. The court held that such supply doesn't qualify as "factory supply" under GST law, thus GST isn't applicable. The judgment clarifies that for GST to apply, the supply must directly relate to factory operations. This decision impacts how GST is interpreted concerning machinery imports for infrastructure projects.