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Inseparable Goods sent for job work & consumed in process is not supply
Case Law Details
- Case Name
- In re Ratan Projects & Engineering Co Private Limited (GST AAR West Bangal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bengal, Advance Rulings
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In re Ratan Projects & Engineering Co Private Limited (GST AAR West Bangal)
The Applicant is stated to be a manufacturer of cable tray, angel ladder tray etc, which are mainly used for electrical works. The Applicant sends steel structures for galvanising to a job worker along with furnace oil, zinc, nickel that are to be consumed in the galvanising process. He seeks a ruling whether dispatch of those consumable materials is to be treated as supply from the principal to the job worker if they are not returned within the time allowed under section 143(1)(a) of the GST Act. ...
