Industrial Engineering Corporation ., In re
Date: September 16, 2019
Subject Matter
Waste and scrap generated during the job work may be supplied by the registered job worker directly from his place of business on payment of tax
Summary
Is there any tax liability on the applicant under GST laws on the value of the scrap held with the job work unit? (in this case, the. applicant is not collecting the scrap of raw materials from the job work place due to the fact that if the applicant…
The applicant is a manufacturer of packing containers such as empty barrels and drums mainly used by manufacturers like paint industries, petrochemical industries etc. as packing material. In order to meet timely delivery of packing containers, the applicant is planning to execute the supply order through another firm doing same line of business, having greater capacity. In the circumstances the a…