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GUPTA STEEL UDYOG
(Authority for Advance Ruling, Punjab)

Hon'ble Judges:

NAVDEEP BHINDER
PARUL GARG
Pet. Counsel
Vinod Kumar
Vishal Garg
Res. Counsel
Na

Petitioner / Applicant

GUPTA STEEL UDYOG
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Punjab

Date Aug 21, 2019
Order No.

AAR/GST/PB/007

Citation

2019(8) TAXREPLY 833
Original Order
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ORDER

M/s. Gupta Steel Udyog. Opposite Gagan Feeds. Khanna-141401 are holding GST Registration No. 03AAJFG0841N1ZF. They are engaged in manufacturing of Cattle Feed and Poultry Feed on Job Work basis. The total raw material viz. Rice bran, Grains, Cakes, Molasses, De-Oiled Cakes etc. to be used in the manufacture of Cattle/Poultry Feed on job work, is supplied by the Principal Manufacturer. While most of the raw material are taxable in GST, the final products produced after job work i.e: Cattle Feed / Poultry Feed are exempted / Tax Free. The applicant receives job works charges for the above service rendered by him to the Principals. III. QUESTION(S) ON WHICH ADVANCE RULING IS SOUGHT Whether GST is applicable on the job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis. IV. ELIGIBILITY OF THE APPLICATION FOR ADVANCE RULING The Section 97(2) of the Central Goods and Services Tax Act, 2017, read with section 97(2) of the Punjab Goods And....

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