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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Job Work - Consideration for Levy of GST - as a ...


Court Overturns GST on By-Products from Paddy Milling: Broken Rice, Bran, Husk Not Considered Taxable Compensation.

January 6, 2021

Case Laws     GST     HC

Job Work - Consideration for Levy of GST - as a compensation/exchange for the same, the respondent No. 4 allows the petitioner to retain the broken rice, bran and husk obtained in the course of milling of the paddy. - The assessment order, so far as it relates to the levy of GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioner for milling of the paddy, is set aside - HC

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