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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Supply or not - Transitional provisions - Section 141 of the ...


Transferring capital goods like machines and moulds between job-workers is a "supply" under GST, Section 141, CGST Act.

December 20, 2018

Case Laws     GST     AAR

Supply or not - Transitional provisions - Section 141 of the CGST Act, 2017 - The transfer of machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as “supply” under GST.

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