AAR : Inputs for Section 143(1) includes 'intermediate goods', return of galvanised goods from job-worker not ‘supply’

Mar 29,2019

West Bengal AAR holds that return of galvanized goods from the job worker to the applicant satisfy the condition of receiving back ‘inputs’ u/s 143(1)(a) of CGST Act and should not be treated as ‘supply’ in terms of section 143(3), provided they are entirely used up in the process of galvanising; Holds that, “zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned” and “If the galvanised structures are returned that wi...


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