https://www.taxtmi.com/caselaws?id=787640 Materials supplied free of cost by service recipients for manufacture of site-mix/ready-mix concrete are not includable in the value of the taxable supply; applying the valuation principle in Section 15(2)(b) and Circular No.47/21/2018-GST, components provided free by the owner/recipient do not constitute supply for consideration and therefore are excluded from gross value. The legal effect is that such free-supplied goods are not exigible to GST, and the decision favours the assessee. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787640 Materials supplied free of cost by service recipients for manufacture of site-mix/ready-mix concrete are not includable in the value of the taxable supply; applying the valuation principle in Section 15(2)(b) and Circular No.47/21/2018-GST, components provided free by the owner/recipient do not constitute supply for consideration and therefore are excluded from gross value. The legal effect is that such free-supplied goods are not exigible to GST, and the decision favours the assessee. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787640