Case Law Analysis
|Karnataka High Court
Notification 41/2017 GST | Direct Supply to Registered Recipient Mandatory for Concessional Rate; Third-Party Delivery Invalidates Exemption : Karnataka HC
The Karnataka High Court ruled that GST exemption under Notification 41/2017 is contingent on direct supply to the registered recipient or their registered warehouse. Delivery to third parties-even at the recipient’s instruction-disqualifies the supplier from the concessional rate, underscoring the strict compliance required for tax exemptions under GST law.