1. Is cas-4 (cost accounting standards) valid in the GST regime.
2. The scenario is as follows, Plant A manufacturers the goods. Plant B uses those goods as input and finished goods are manufactured in plant B.
Both plant A & B are under same registration. so do we need to follow the CAS-4.
Both are independent of each other .... if CAS are applicable, they will remain same so
Plz read Section 15 CGST Act
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