GST on 'superior kerosene' retained for LABs manufacture; 'Unstitched suits' classifiable as "fabrics"

Finance Ministry (TRU) issues clarifications on applicability of GST on superior kerosene oil (SKO) retained for manufacture of Linear Alkyl Benzenes (LABs), and classification of cut pieces of fabrics (unstitched salwar suits); Accordingly, states that GST would be payable by refinery only on net quantity of SKO retained towards extraction of N-Paraffin which is used in manufacturing of LABs; However, refinery would also be liable to pay GST on returned quantity of SKO when ...