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        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.

        <h1>GST on retained SKO applies to the net quantity used for LAB; returned SKO taxed only if supplied to others.</h1> GST is payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB). Returned SKO does not attract GST in the return transaction between the refinery and LAB manufacturer, but the refinery must pay GST on that returned quantity if it later supplies it to any other person. This clarification is effective from 26.10.2017.

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