GST on fabrication of steel structures when material except paint is supplied by recipient

Vrinda Engineers Private Limited (GST AAR West Bangal)

Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient?

The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel structures. It is taxable @ 12% in terms of the provisions under section 8(b) of the GST Act.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL

1. A

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