Clarification regarding applicability of GST on the Superior Kerosene Oil [SKO) retained for the manufacture of Linear Alkyl Benzene [LAB] - GST - States - Trade Notice No. 10/2017-18

OFFICE OF THE COMMISSIONER, GOODS SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 10/2017-18 Dated 27.11.2017 Sub: Clarification regarding applicability of GST on the Superior Kerosene Oil [SKO) retained for the manufacture of Linear Alkyl Benzene [LAB] - reg. Kind attention of all the members of Trade/ Industry/Trade Associations/Chambers of Commerce and Industry/RAC and all others concerned is invited to Circular No. 12/12/2017-GST dated 26th October, 2017 issued under F.No. 354/117/2017-TRU by the Technical Officer (TRU), North Block, New Delhi in respect of applicability of GST on the superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene [LAB]. In this context, it is clarified that GST will be payable by the refinery on the value of net quantity of Superior Kerosene Oil(SKO) retained for the manufacture of Linear Alkyl Benzene [LAB]. Though refinery would be liable to pay GST on such returned quantity of Superior Kerosene Oil(SKO), when the same is supplied by it to any other person. Sd/- (P.K. AGARWAL) COMMISSIONER