Scope of supply - mere acceptance joint custody of the goods ...

Joint Custody of Goods Without Ownership Rights Not a GST Supply; No Invoice, No Supply if Goods Destroyed.

December 8, 2021

Case Laws GST AAR

Scope of supply - mere acceptance joint custody of the goods without the rights and privileges of ownership of the goods - Supply of goods cannot happen without the movement of possession of the goods from one person to another. - goods are destroyed by fire before being delivered under an agreement to sell - in the given circumstances, 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. - AAR

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Scope of supply - mere acceptance joint custody of the goods ...

Joint Custody of Goods Without Ownership Rights Not a GST Supply; No Invoice, No Supply if Goods Destroyed.

December 8, 2021

Case Laws GST AAR

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