No GST on Machinery Transportation from JNPT to Factory: Bombay HC

Fabricship Pvt. Ltd. Vs Union of India Through the Secretary (Bombay High Court) The Bombay High Court recently deliberated on whether the transportation of machinery from Jawaharlal Nehru Port Trust (JNPT) to a factory constitutes a taxable supply under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act). Fabricship Pvt. Ltd. challenged penalties imposed by the State GST Authority for not accompanying e-way bills during transportation. Fabricship Pvt. Ltd. imported machinery exempt from Customs and Integrated Goods and Services Tax Act, 2017 (IGST Act) under the EPCG scheme. Despite c...