GST Not Payable on Free Supply of Construction Materials by Service Recipient: AP HC

Balaji Ready Mix Concrete Vs Union of India (Andhra Pradesh High court) The Andhra Pradesh High Court, in Balaji Ready Mix Concrete v. Union of India, examined the legality of an order dated 27.03.2023 passed by the Joint Commissioner (CT), Guntur, levying tax on the value of materials supplied free of cost to the petitioner by its contractees for manufacture of site mix/ready mix concrete. The petitioner, a registered partnership firm under the CGST Act, 2017, was engaged in supplying site mix/ready mix concrete. Two contractees placed orders for supply of concrete at specified sites. For pre...