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Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol

Goods and Services Tax - GST - By: - CASanjay Kumawat - Dated:- 1-2-2018 - [Circular No. 29/3/2018-GST, dated 25.01.2018] Background: Manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene have stated that the principal raw material .....

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y these manufacturers, the remaining quantity is returned to the oil refineries. Issue: Whether in this transaction GST would be leviable on the whole quantity of the principal raw materials supplied by the oil refinery or on the net quantity retaine .....

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