Free Issue Materials Supplied by Service Recipients Can’t Be Added to GST Taxable Value: AP HC

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Free Issue Materials Supplied by Service Recipients Can’t Be Added to GST Taxable Value: AP HC

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Published on

15/02/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has set aside a tax demand raised on the value of cement, admixture and waterproofing materials supplied free of cost by service recipients to a ready-mix concrete manufacturer. The bench of Justice Cheekati Manavendranath Roy and Justice Tuhin Kumar Gedela has observed that such free-issue materials cannot be added to…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Free Issue Materials Supplied by Service Recipients Can’t Be Added to GST Taxable Value: AP HC

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