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INDUSTRIAL ENGINEERING CORPORATION
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
K.s.hariharan
Res. Counsel
Na

Petitioner / Applicant

INDUSTRIAL ENGINEERING CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 16, 2019
Order No.

KER/59/2019,

Citation

2019(9) TAXREPLY 937
Original Order
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ORDER

The applicant is a manufacturer of packing containers such as empty barrels and drums mainly used by manufacturers like paint industries, petrochemical industries etc. as packing material. In order to meet timely delivery of packing containers, the applicant is planning to execute the supply order through another firm doing same line of business, having greater capacity. In the circumstances the applicant requested advance ruling on the following: i) What will be the rate of tax under GST applicable to the professional / job-works charges to be paid by the applicant in this case as explained above? ii) Is there any restriction in GST laws to supply raw materials to the job work unit and get the finished goods to the applicant from the job work unit as per the required design and supervision of the engineers of the applicant and what will be the rate of tax under GST law for the above works chargeable by the service provider? iii) What are the documents or formats to be m....

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