GST on Transfer of capital goods by a job-worker to another job-worker which were originally received pre-GST Regime

In re Silgan Dispensing Systems India Private Limited (GST AAR Maharashtra) The basic issue before us is “whether on transfer of “Machines & moulds (being “capital goods”), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as “supply” under GST.” From the submissions made by the applicant it appears that neither they, nor the first principal manufacturer have carried forward the capital goods into the GST regime by following the ...