Ratan Projects & Engineering Co Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 28, 2019
- Type:
- Advance Ruling
Subject
GST is not applicable on goods sent for Job Work but not returned as they are consumed in the process
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…
Judgement
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…