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2019 (3) TMI 1475 - AAR - GSTSupply or not - Job work - dispatch of consumable materials from the principal to the job worker - goods not returned physically as ‘inputs’, being consumed in the process of galvanising - compliance in terms of section 143(3) of the GST Act - whether the goods not returned can be treated as 'Supply' or not? - Held that:- The goods that are used up in the galvanising process cannot be separated from the galvanised goods. The meaning attributed to ‘inputs’ in the Explanation to section 143 takes care of the difference between the inputs sent to the job-worker and the goods returned after some intermediate treatment/process like galvanisation that may exhaust some of the inputs sent out. It expands the meaning of ‘inputs’ to the intermediate goods that include, as embedded, attached or consumed, the inputs that are exhausted in the process of manufacturing the intermediate goods. Thus, the zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned. If the galvanized structures are returned that will be sufficient compliance of section 143(1)(a) of the GST Act.
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