GST Rules: Job-Work Transaction Deemed Supply of Goods When Own Materials Are Substantially Used for Sugar Mill Rollers.

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....Job-work - supply of goods or supply of services - use of own material substantially - the value of the material used/ skill and labour applied by them and the value of input supplied by the customer is almost equal. In our opinion this is a clear case of supply of goods, i. e. ready to use sugar mill roller.....