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Sale of ready-to-use sand to Foundry Industry constitutes as 'supply of goods': AAR MH.

October 19, 2020[2020] 120 292 (AAR - MAHARASHTRA)

GST : Applicant, is involved in promotion of commercial activities relating to Foundry Industry and preservation of environment through its Sand Reclamation Plants. Applicant receives waste sand having no commercial value at their plants from different foundries which is stored at common pool storage location for production activity. Foundries have not supplied goods to applicant for job-work but is only a waste and not a by-product or outcome of any manufacturing process. It is not possible to segregate sand as per receipt from foundries. Applicant by applying different processes on sand and using its own consumables brings into existence a new finished product which is a distinct commodity and has commercial value. Applicant has categorically stated that their activity is an activity of manufacture of a new commodity by using its own raw material and skill and labour as well as input material supplied, value of which is NIL. Thus, subject transaction undertaken is a supply of goods, i.e. sale of ready to use sand for foundry industry and not supply of job work services

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