https://www.taxtmi.com/circulars?id=57452 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. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57452 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. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57452