Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]– Regarding

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..... ***** North Block, New Delhi Dated 26th October, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Subject: Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB .....

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..... transaction. 3. The matter was examined. LAB manufacturers generally receive superior kerosene oil [SKO] from a refinery through a dedicated pipeline; on an average about 15 to 17% of the total quantity of SKO received from refinery is retained and balance quantity ranging from 83%-85% is returned back to refinery. The retained SKO is towards extraction of Normal Paraffin, which is used in the .....

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..... other person. 6. This clarification is issued in the context of Goods Service Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time. Yours faithfully, (Amit Kumar Singh) Technical Officer (TRU) Email: amitsingh.1289@gov.in - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem .....

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