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.
Shanti Prime Publication Pvt. Ltd.
Transitional Credit — Sections 7, 14,141, 143, 174; Rule 117 (Transitional Provisions) of the CGST Rules, 2017 – Originally machines & moulds were transferred to M/s. Shaily Engineering Plastics limited directly by the supplier of the principal manufacturer namely M/s. MWV India Pvt. Ltd. The principal manufacturer during the period 2012 had sent machines/ moulds for job work to M/s. Shaily Engineering Plastics Limited (job-worker). Subsequently, the Appellant now propose to transfer said machines/moulds under the GST regime from the premises of Shaily Engineering Plastics Limited to another job-worker namely M/s. Vasanth Tools Crafts Pvt. Ltd. subsequent job-worker). Thus, Advance Ruling is sought in respect of GST application on said transfer of machines/moulds to subsequent job-worker as “Whether on 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. The Authority answered the said question in Affirmative.Silgan Dispensing Systems India Private Limited  3 TAXLOK.COM 24 (AAR-Maharashtra)
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