TMI BlogClarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].X X X X Extracts X X X X X X X X Extracts X X X X ..... To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity extracted by the LAB manufactures. Further, doubt have also been raised as to whether the return of remaining Kerosene by LAB manufactures would separately attract GST in such transaction. 2. 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 SK ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB). Though, refinery would be liable to pay GST on such returned quantity of SKO, when the same is supplied by it to any other person. 5. 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 materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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