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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC ruled that GST cannot be levied on the value of by-products (broken rice, husk, and bran) generated during paddy milling for public distribution system (PDS). The court applied precedent from a prior case (Shiridi Sainath Industries) and determined that the conversion charges and estimated value of by-products do not constitute taxable consideration. The impugned assessment orders dated 25.10.2024 and 24.10.2024 were consequently set aside, effectively exempting the milling service provider from GST on retained by-products.

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