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 neit

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