https://www.taxtmi.com/caselaws?id=383062 The activity of converting bare shafts/beams into ready-to-use sugar mill rollers using the applicant's raw materials is classified as a "supply of goods" rather than a service. The cost of the shaft/beam supplied by the customer must be included in the value of the supply for GST payment purposes. This decision was based on the substantial transformation of materials and the nature of the process involved, as determined by the Authority. en-us Sat, 02 Mar 2019 00:00:00 +0530 Mon, 10 Mar 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383062 The activity of converting bare shafts/beams into ready-to-use sugar mill rollers using the applicant's raw materials is classified as a "supply of goods" rather than a service. The cost of the shaft/beam supplied by the customer must be included in the value of the supply for GST payment purposes. This decision was based on the substantial transformation of materials and the nature of the process involved, as determined by the Authority. Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383062