Inseparable Goods sent for job work & consumed in process is not supply

In re Ratan Projects & Engineering Co Private Limited (GST AAR West Bangal)

The Applicant is stated to be a manufacturer of cable tray, angel ladder tray etc, which are mainly used for electrical works. The Applicant sends steel structures for galvanising to a job worker along with furnace oil, zinc, nickel that are to be consumed in the galvanising process. He seeks a ruling whether dispatch of those consumable materials is to be treated as supply from the principal to the job worker if they are not returned within the

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