GST on Insulating Bare M.S. Pipes: Job Work with PU Foam & PE Film/HDPE Jackets

In re Perma Pipe India Private Limited (GST AAR Gujarat) Introduction: The Authority for Advance Ruling (AAR) Gujarat examined the GST classification of insulating bare M.S. pipes using PU Foam and PE Film/HDPE jackets in the case of Perma Pipe India Private Limited. The ruling provides clarity on the applicable tax rate and classification under GST law. Detailed Analysis 1. Background: Perma Pipe India Private Limited engages in the activity of adding insulation to bare M.S. pipes, converting them into pre-insulated M.S. pipes. The process involves the use of PU Foam and PE Film/HDPE jackets....