Balaji Ready Mix Concrete Vs Union of India
Date: January 28, 2026
Subject Matter
Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy
Summary
The writ petition is allowed , and the impugned order dated 27.03.2023, which levied tax on the value of materials supplied free of cost to the petitioner, is set aside . The Court found that such free supply materials are not exigible to tax, aligni…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Challenge in this writ petition is to the order dated 27.03.2023 bearing No.GUN-GST-000-JC-78/2022-2023-GST passed by the Joint Commissioner (CT), Guntur, whereby he has levied tax on the value of the material that was supplied free of cost to the petitioner by its contractees/service recipients for the manufacture of site mi…