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The activity undertaken by applicant of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) is “supply of goods”

Shanti Prime Publication Pvt. Ltd.

Job Work — Work done and paid for the job is job-work. The person who send goods to the job worker is a principal and the person who undertakes treatment processing is a job worker. The activity undertaken by the applicant converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s won raw material) is ”supply of goods“. — S.B. Reshellers Pvt. Ltd., In Re… [2019] 10 TAXLOK.COM 109 (AAR-Maharashtra)