https://www.taxtmi.com/circulars?id=62382 GST is to be levied by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for production; returned quantities attract GST only if and when the refinery supplies them to another person. The clarification applies mutatis mutandis to other feedstock-retention arrangements and directs that net billing be based on the amount retained by the recipient. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62382 GST is to be levied by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for production; returned quantities attract GST only if and when the refinery supplies them to another person. The clarification applies mutatis mutandis to other feedstock-retention arrangements and directs that net billing be based on the amount retained by the recipient. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62382