Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 1-2-2018 – [Circular No. 29/3/2018-GST, dated 25.01.2018] Background: Manufacturers of Propylene or Di-butyl para Cresol and Poly Iso Butylene have stated that the principal raw materials for the manufacture of such goods are Liquefied petroleum gas and Polybutylene feed stock respectively, which are supplied by oil refineries to them on a continuous basis through dedicated pipelines while a portion of the raw material is retained
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