Job-work - supply of goods or supply of services - use of own ...
GST Rules: Job-Work Transaction Deemed Supply of Goods When Own Materials Are Substantially Used for Sugar Mill Rollers.
July 16, 2019
Case Laws GST AAR
Job-work - supply of goods or supply of services - use of own material substantially - the value of the material used/ skill and labour applied by them and the value of input supplied by the customer is almost equal. In our opinion this is a clear case of supply of goods, i. e. ready to use sugar mill roller.
View Source