Consumables like zinc or nickel in galvanizing don't need returning under GST if galvanized structures are returned per Section 143(1)(a).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Supply or not - Job work - dispatch of consumable materials - the zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned. If the galvanized structures are returned that will be sufficient compliance of section 143(1)(a) of the GST Act.....