https://www.taxtmi.com/circulars?id=71591 TNGST on Polybutylene feedstock and Liquefied Petroleum Gas supplied by refineries for specified manufacturing is payable only on the net quantity retained by the manufacturer. Quantities returned to the refinery are not taxable at that stage. The refinery is liable to pay TNGST on returned quantities when subsequently supplied to another person. Past issues remain governed by the law prevailing at the relevant time. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 13 Oct 2026 17:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71591 TNGST on Polybutylene feedstock and Liquefied Petroleum Gas supplied by refineries for specified manufacturing is payable only on the net quantity retained by the manufacturer. Quantities returned to the refinery are not taxable at that stage. The refinery is liable to pay TNGST on returned quantities when subsequently supplied to another person. Past issues remain governed by the law prevailing at the relevant time. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71591