GST on Transporting own Machinery from One place to other for Execution of Particular Work

DRB Infrastructure Pvt. Ltd. & Anr Vs The State of West Bengal & Ors (Calcutta High Court) The petitioner No.1 is a construction Company who was entrusted with sub-contract for earth excavation, embankment/subgrade work and drain work on the four/six lane access controlled expressway at Jammu in the State of Jammu and Kashmir. In order to carry out the said work, petitioner No.1 transported its own machinery from Arunachal Pradesh to Jammu by two trailers through a third party consignment. On 26th December, 2022, the said trailers were incepted by respondent No.3. The driver of the veh...