Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%

Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%Case-LawsGSTThe AAR held that the service of regasification of LNG owned by a third party, provided through an intermediary under contractual arrangements, constitut

Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%
Case-Laws
GST
The AAR held that the service of regasification of LNG owned by a third party, provided through an intermediary under contractual arrangements, constitutes job work within the meaning of section 2(68) of the CGST Act, 2017. The applicant acts as a job worker for the owner of the goods, without holding ownership. The service is classifiable under serial no. 26(id) of notification No.

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