https://www.taxtmi.com/caselaws?id=789208 Crushing, screening and sizing of limestone/dolomite does not constitute manufacture under section 2(72) of the CGST Act because the process only alters physical dimensions and does not create a new product with a distinct name, character and use. The mineral's identity, chemical composition and commercial nomenclature remain unchanged, and marketability alone is insufficient to satisfy the statutory test. The contractor's commercial or operational risk does not alter the GST character of the activity. Processing applied to another person's goods is treated as a supply of service under Schedule II, so the activity is classified as a service rather than manufacture. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789208 Crushing, screening and sizing of limestone/dolomite does not constitute manufacture under section 2(72) of the CGST Act because the process only alters physical dimensions and does not create a new product with a distinct name, character and use. The mineral's identity, chemical composition and commercial nomenclature remain unchanged, and marketability alone is insufficient to satisfy the statutory test. The contractor's commercial or operational risk does not alter the GST character of the activity. Processing applied to another person's goods is treated as a supply of service under Schedule II, so the activity is classified as a service rather than manufacture. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789208