Mere acceptance of joint custody of goods not amounts to Supply

In re Mohammad Arif Mohammad Latif (GST AAR Madhya Pradesh) Mere acceptance of joint custody of goods does not amount to supply The AAR, Madhya Pradesh in the matter of M/S. Mohammad Arif Mohammad Latif (Advance Ruling Order No. 03/2021 dated June 17, 2021) held that, that mere acceptance of joint custody of goods without rights, privileges of ownership of goods does not amount to supply. Facts: M/s. Mohammad Arif Mohammad Latif (“the Applicant”) is engaged, inter alia, in purchase of Tendupatta (“the Goods”) from the MP State Minor Forest Produce (Trading and Development) Cooperative...