In re Kunnassery Poulose Joy, Asian Industries (GST AAR Kerala)
n the case of Kunnassery Poulose Joy vs. Asian Industries, the Authority for Advance Ruling (AAR) in Kerala addressed several issues related to the job work of powder coating and the handling of delivery notes and e-way bills under the GST regime. The applicant, Kunnassery Poulose Joy, runs a business that specializes in powder coating services for metal components provided by customers. The core issues raised by the applicant pertained to procedural aspects of issuing delivery notes and e-way bills when the principal (customer) does not provide them, and how to correctly represent the value of job work in these documents.
The applicant’s primary concern was whether they, as a job worker, could issue a delivery note and e-way bill in the absence of a delivery note from the principal. Additionally, the applicant sought clarity on how to represent the value of the goods in the delivery note and e-way bill both before and after the job work. They also requested guidance on any other related questions that might arise from these issues.
The AAR clarified that the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act), and the Kerala State Goods and Services Tax Act, 2017 (KSGST Act) are similar, except for certain specific provisions. Therefore, references to the CGST Act include analogous provisions under the KSGST Act.
