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Value of components supplied by contractor to job worker for free not form part of Supply value
Case Law Details
- Case Name
- In re Hical Technologies Private Limited (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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In re Hical Technologies Private Limited (GST AAR Karnataka)
Whether the value of free of cost supplied by principal not to be included in value of supply by job worker?
The nature of supply done by the applicant is one composite supply consisting of two supplies – one relating to the manufacturing service on the physical inputs (goods) owned by others (Service Accounting Code 9988) and the other relating to supply of non-critical components, with the former being the principal supply. Hence the entire transaction is to be treated as the supply of manufacturing service on the physical in...
