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        GST - States

        Clarification regarding applicability of GST on the Superior Kerosene Oil [SKO) retained for the manufacture of Linear Alkyl Benzene [LAB]

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        GST on retained SKO payable by refinery when used for LAB manufacture and on any onward supply. GST is payable by the refinery on the value of the net quantity of Superior Kerosene Oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB); where the retained SKO is supplied to any other person, the refinery is liable to pay GST on that supply.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on retained SKO payable by refinery when used for LAB manufacture and on any onward supply.

                                GST is payable by the refinery on the value of the net quantity of Superior Kerosene Oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB); where the retained SKO is supplied to any other person, the refinery is liable to pay GST on that supply.


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