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Goods and Services Tax

GST on mixing of rubber compound on materials supplied by principal

Case Law Details

Case Name
In re M/s. Estera Polymers (GST AAR Kerala)
Date of Judgement/Order
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In re M/s. Estera Polymers (GST AAR Kerala) Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA The petitioner is a manufacture and supplier of Rubber backed mats and mailings for laying on the floor. They also supply rubber backed mats and...
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