GST on manufacture of tooling kit for further manufacture of forgings

In re Ramkrishna Forgings Limited (GST AAR Jharkhand)

Q.1 Whether the manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply or it may be said that manufacture of tooling kit is only incidental to the ultimate supply of forgings. Hence, the supply is only that of the forgings and not of the tooling kit?

Ans. – The manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply.

Q.2 Whether the amount recovered from Indian customers after the manufacture of tooling kit is excisable to CGST and SGST or IGST?

Ans. – The amount recovered from Indian customers after the manufacture of tooling kit is leviable to CGST and SGST or IGST.

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