Transferring capital goods like machines and moulds between job-workers is a “supply” under GST, Section 141, CGST Act.
Case-Laws
GST
Supply or not – Transitional provisions – Section 141 of the CGST Act, 2017 – The transfer of machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as “supply” under GST.
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