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of <h1>Goa Clarifies GST on Polybutylene Feedstock and LPG for Manufacturing; Tax Applies Only to Retained Quantity.</h1> The circular from the Government of Goa's Department of Commercial Taxes clarifies the applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas used in manufacturing Poly Iso Butylene and Propylene or Di-butyl para Cresol. The GST Council determined that GST should be levied only on the net quantity of these raw materials retained by manufacturers, not the total supplied. The oil refinery is responsible for paying GST on the retained quantity, while any returned quantity is subject to GST when supplied to others. This clarification pertains solely to GST law, with past issues addressed under applicable laws at the time.
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