https://www.taxtmi.com/circulars?id=57337 GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57337 GST on petroleum gases supplied through continuous pipelines for use as feedstock is payable by the refinery only on the net quantity retained by the manufacturer; the refinery will be liable to pay GST on the returned quantity only when that returned quantity is supplied to any other person. This clarification applies mutatis mutandis to other cases where feedstock is retained by the recipient and residual material returned, and commercial net billing on the retained amount is recognised. Circulars GST - States Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57337