Ratan Projects & Engineering Co Private Limited ., In re

Date: March 28, 2019

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process

Job Work

Summary

The Applicant is stated to be a manufacturer of cable tray, angel ladder tray etc, which are mainly used for electrical works. The Applicant sends steel structures for galvanising to a job worker along with furnace oil, zinc, nickel that are to be co…

1. Admissibility of the Application 1.1 The Applicant is stated to be a manufacturer of cable tray, angel ladder tray etc, which are mainly used for electrical works. The Applicant sends steel structures for galvanising to a job worker along with furnace oil, zinc, nickel that are to be consumed in the galvanising  process. He seeks a ruling whether dispatch of those consumable materials is t…

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