{"id":71968,"date":"2025-07-07T08:42:47","date_gmt":"2025-07-07T03:12:47","guid":{"rendered":""},"modified":"2025-07-07T08:42:47","modified_gmt":"2025-07-07T03:12:47","slug":"regasification-of-third-party-lng-as-job-work-under-section-2-68-cgst-act-taxable-at-12","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71968","title":{"rendered":"Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%"},"content":{"rendered":"<p>Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%<br \/>Case-Laws<br \/>GST<br \/>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. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90210\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71968","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71968"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71968\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}