https://www.taxtmi.com/circulars?id=70955 GST on superior kerosene oil supplied to a Linear Alkyl Benzene manufacturer for extracting normal paraffin is payable by the refinery only on the net quantity retained for LAB production. Where the balance SKO is returned and consideration is paid only for the retained quantity, its return does not separately attract GST. The refinery becomes liable to pay GST on returned SKO when it subsequently supplies that quantity to another person. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 25 Aug 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70955 GST on superior kerosene oil supplied to a Linear Alkyl Benzene manufacturer for extracting normal paraffin is payable by the refinery only on the net quantity retained for LAB production. Where the balance SKO is returned and consideration is paid only for the retained quantity, its return does not separately attract GST. The refinery becomes liable to pay GST on returned SKO when it subsequently supplies that quantity to another person. Circulars GST - States Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70955