https://www.taxtmi.com/caselaws?id=299124 AAR Jharkhand ruled that manufacture of tooling kits for forging production constitutes a separate taxable supply under GST, not incidental to the ultimate supply of forgings. The applicant issued separate invoices for tooling kit charges, making it a distinct supply under Schedule II of the GST Act. Amount recovered from Indian customers attracts CGST/SGST or IGST as applicable. However, amounts recovered from foreign customers for tooling kit manufacture cannot be treated as export and therefore do not qualify for zero-rating, as the tooling kit itself is not exported. en-us Tue, 16 Apr 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299124 AAR Jharkhand ruled that manufacture of tooling kits for forging production constitutes a separate taxable supply under GST, not incidental to the ultimate supply of forgings. The applicant issued separate invoices for tooling kit charges, making it a distinct supply under Schedule II of the GST Act. Amount recovered from Indian customers attracts CGST/SGST or IGST as applicable. However, amounts recovered from foreign customers for tooling kit manufacture cannot be treated as export and therefore do not qualify for zero-rating, as the tooling kit itself is not exported. Case-Laws GST Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299124