https://www.taxtmi.com/circulars?id=57173 GST is payable by the refinery only on the net quantity of SKO retained by the LAB manufacturer for extraction of n paraffin; the refinery's GST liability is confined to that retained portion. Returned SKO does not attract GST in the original return to the refinery as part of the same arrangement, but if the refinery supplies the returned SKO to another person, GST will be payable on that supply. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57173 GST is payable by the refinery only on the net quantity of SKO retained by the LAB manufacturer for extraction of n paraffin; the refinery's GST liability is confined to that retained portion. Returned SKO does not attract GST in the original return to the refinery as part of the same arrangement, but if the refinery supplies the returned SKO to another person, GST will be payable on that supply. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57173