Case Law Details
In re Meera Tubes Pvt. Ltd. (GST AAR Uttar Pradesh)
Q-1 What should be the Correct Classification with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods” or “Supply of services” on the basis of the facts of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?
Ans- The nature of Supply is Supply of Goods .
Fabrication of tank from steel plates supplied free of cost from M/s IOCL is manufacture as per CGST Act, 2017. Accordingly, supply of tanks by the applicant is supply of goods.
Q-2 Whether Circular No. 126/45/2019-GST dated 22/11/2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?
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