https://www.taxtmi.com/caselaws?id=399494 The judgment concluded that the applicant's activity is classified as a Supply of Goods rather than Job Work Services under the CGST Act, as the process results in a new product with commercial value. Additionally, it was affirmed that the 'Nil' value of the used waste sand does not impact the valuation of the final product, as the input sand being valued at 'Nil' does not affect the pricing of the output supply of sand at Rs. 2.50 per kg. en-us Wed, 26 Aug 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399494 The judgment concluded that the applicant's activity is classified as a Supply of Goods rather than Job Work Services under the CGST Act, as the process results in a new product with commercial value. Additionally, it was affirmed that the 'Nil' value of the used waste sand does not impact the valuation of the final product, as the input sand being valued at 'Nil' does not affect the pricing of the output supply of sand at Rs. 2.50 per kg. Case-Laws GST Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399494