CLARIFICATION REGARDING APPLICABILITY OF GST ON THE PETROLEUM GASES

CLARIFICATION REGARDING APPLICABILITY OF GST ON THE PETROLEUM GASES
Circular No. 1819052/829 Dated:- 23-10-2018 Uttar Pradesh SGST
GST – States
Enclosed Circular No.53/27/2018-GST
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Document 1
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he petroleum gases retained for
the manufacture of petrochemical and chemical products – regarding.
References have been received regarding the applicability of GST on the petroleum
gases retained for the manufacture of petrochemical and chemical products during the course
of continuous supply, such as Methyl Ethyl Ketone (MEK) feedstock, petroleum gases etc.
2.
In this context, it may be recalled that clarifications on similar issues for specific
products have already been issued vide circular Nos. 12/12/2017-GST dated 26th October, 2017
and 29/3/2018-GST dated 25th January, 2018. These circulars apply mutatis mutandis to other
cases involving same manner of supply as mentioned in these circulars. However, references
have again been received from some of the manufacturers of other petrochemical and chemical
products for issue of clarification on applicability of GST on petroleum gases, which are
supplied by oil refineries to them on a continuous basis through dedicated pip

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he manufacture of petrochemical and chemical products. Though, the refinery would be
liable to pay GST on such returned quantity of petroleum gases, when the same is supplied by
it to any other person. It is reiterated that this clarification would be applicable mutatis mutandis
on other cases involving supply of goods, where feed stock is retained by the recipient and
remaining residual material is returned back to the supplier. The net billing is done on the
amount retained by the recipient.
5.
This clarification is issued in the context of the Goods and Service Tax (GST) law only
and past issues, if any, will be dealt in accordance with the law prevailing at the material time.
Yours faithfully,
Dr. Ajay K. Chikara
Technical Officer (TRU)
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