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of <h1>GST Clarification: Refineries to Pay GST Only on Net SKO for LAB Production; Additional GST on Returned SKO Supplies.</h1> The circular addresses the applicability of GST on superior kerosene oil (SKO) used in manufacturing Linear Alkyl Benzene (LAB). LAB manufacturers receive SKO from refineries, extract n-Paraffin, and return the remainder. The GST Council clarified that GST is payable by the refinery only on the net quantity of SKO retained for LAB production. If the returned SKO is supplied to another party, the refinery must pay GST on that quantity. This clarification pertains solely to GST law, and any past issues will be resolved according to the law in effect at the relevant time.
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