Inclusion of Scrap Value in Assessable Value of Job Worker

CA Kunal Jain , Last updated: 11 December 2023  
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Background This appeal challenges the inclusion of the value of scrap, cleared on payment of duty, in the assessable value determined on the basis of the sale price of the manufacturer for the job worker. The appellant argues that this practice is unfair and inconsistent with previous rulings.

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CA Kunal Jain
(Chartered Accountant)
Category GST   Report

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