GSTAT holds Job Work Return Does Not Include Principal's Goods Value

Metalloids India received its own aluminium coils back from a job worker after completion of job work. GSTAT held that the return movement represented a supply of job-work service, with a transaction value of ₹1,841, and the principal's goods value of ₹6.97 lakh could not be added to the e-way bill value. The Tribunal also found that the SCN and subsequent orders were contradicted by the Department's own documents.