2019 (12) TMI 1007

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....17 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act" respectively] by M/s. NRB HYDRAULICS PVT.LTD., the applicant, seeking an advance ruling in respect of the following question. G....

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....ccount the scrap generated during the manufacturing process. Hence their payments to such vendors is partly in cheque and partly in barter (scrap generated is given to vendor as his own property). They have also stated that GST, on such scrap, is paid by the vendors. Their query is whether the procedure followed by them is as per law. 03. CONTENTION - AS PER THE CONCERNED OFFICER: No submission....

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....y of the applicant is:- "GST to be paid by whom on Scrap Generated at our Vendor Place, to whom work of Labour Job is given." 5.3 It is seen that the applicant is getting products manufactured on sub-contract basis from vendors. These vendors are paid labour charges by the applicant. During the process of manufacture by the said vendors, scrap is generated. The applicant has submitted that the....

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.... per provision of section 95 of CGST ACT, this authority can give a ruling to the applicant on matters or questions raised, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 5.5 The applicant have themselves submitted that the scrap is the property of the vendors. Hence question with respect to taxability of sale/supply of such....