https://www.taxtmi.com/caselaws?id=774387 The Kerala AAR ruled on various supply classifications under GST law. Supply of stationery items for consideration and disposal of waste paper/scrap as auction constituted taxable supplies under Section 7 of CGST Act, subject to reverse charge mechanism per Notification 36/2017. Supply of stationery without consideration and facilitating procurement as intermediaries without payment did not fall within supply scope. Recovery of fines/penalties from departmental staff for stationery loss was not taxable supply, while contractual penalties from suppliers required case-by-case examination. Sale of tender forms and used vehicles constituted taxable supplies. ITC reversal obligations exist per Rules 42/43 for mixed taxable/exempt supplies. en-us Tue, 29 Oct 2024 00:00:00 +0530 Tue, 08 Jul 2025 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774387 The Kerala AAR ruled on various supply classifications under GST law. Supply of stationery items for consideration and disposal of waste paper/scrap as auction constituted taxable supplies under Section 7 of CGST Act, subject to reverse charge mechanism per Notification 36/2017. Supply of stationery without consideration and facilitating procurement as intermediaries without payment did not fall within supply scope. Recovery of fines/penalties from departmental staff for stationery loss was not taxable supply, while contractual penalties from suppliers required case-by-case examination. Sale of tender forms and used vehicles constituted taxable supplies. ITC reversal obligations exist per Rules 42/43 for mixed taxable/exempt supplies. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774387