https://www.taxtmi.com/circulars?id=70935 GST is payable by the refinery only on the value of Polybutylene feedstock and Liquefied Petroleum Gas net quantity retained by manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Feedstock or gas returned to the refinery is not taxable at the stage of the original supply, but GST applies if the refinery subsequently supplies the returned quantity to another person. Past matters are governed by the law applicable at the relevant time. en-us Thu, 25 Jan 2018 00:00:00 +0530 Mon, 24 Aug 2026 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70935 GST is payable by the refinery only on the value of Polybutylene feedstock and Liquefied Petroleum Gas net quantity retained by manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Feedstock or gas returned to the refinery is not taxable at the stage of the original supply, but GST applies if the refinery subsequently supplies the returned quantity to another person. Past matters are governed by the law applicable at the relevant time. Circulars GST - States Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70935