https://www.taxtmi.com/caselaws?id=372318 The Authority for Advance Ruling (AAR) determined that the transfer of machines and moulds (capital goods) from one job-worker to another constitutes a "supply" under GST. The ruling was based on the applicant's failure to comply with the provisions of the erstwhile Cenvat Credit Rules, 2004, and the lack of evidence of transitioning the capital goods into the GST regime through FORM GST TRAN-1. As a result, GST is deemed payable on such transfers. en-us Tue, 14 Aug 2018 00:00:00 +0530 Tue, 09 Apr 2019 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372318 The Authority for Advance Ruling (AAR) determined that the transfer of machines and moulds (capital goods) from one job-worker to another constitutes a "supply" under GST. The ruling was based on the applicant's failure to comply with the provisions of the erstwhile Cenvat Credit Rules, 2004, and the lack of evidence of transitioning the capital goods into the GST regime through FORM GST TRAN-1. As a result, GST is deemed payable on such transfers. Case-Laws GST Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372318