AAR: Conversion of bare shaft/beams supplied by customer into ‘sugar mill roller’, not ‘Job-work’, but ‘supply of goods’

Aug 27,2019

Maharashtra AAR holds that the activity of converting bare shafts/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) shall be treated as ‘supply of goods’; Even though applicant complies with ‘job work’ definition, but having regard to concept of job work as explained in the Flyer and SC judgment, applicant cannot be considered as a job worker within the meaning of Section 2(68) and Section 143 of GST Act and corresp...


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