https://www.taxtmi.com/caselaws?id=754706 Imported machinery moved by the importer from the port to its own factory after customs clearance was treated as outside the scope of supply because there was no transfer between two persons and no consideration. On that basis, the movement did not attract the charging provision under the Maharashtra GST law and no GST was payable on the transport. For detention and penalty, the goods were treated as exempted goods, so the special penalty limb applicable to exempted goods under Section 129 applied. The penalty basis linked to tax payable could not be used, and the two penalty limbs were treated as mutually exclusive in operation. en-us Fri, 21 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754706 Imported machinery moved by the importer from the port to its own factory after customs clearance was treated as outside the scope of supply because there was no transfer between two persons and no consideration. On that basis, the movement did not attract the charging provision under the Maharashtra GST law and no GST was payable on the transport. For detention and penalty, the goods were treated as exempted goods, so the special penalty limb applicable to exempted goods under Section 129 applied. The penalty basis linked to tax payable could not be used, and the two penalty limbs were treated as mutually exclusive in operation. Case-Laws GST Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754706