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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Job-work or not - The premises / the plant has been given on lease to the Appellant for 15 years - The activities undertaken in the Appellant ‘s premises or production plant do not qualify for ‘Job Work’ under section 2(68) of the Central Goods and Service Tax Act, 2017 (CGST Act) - the Appellant is a simple lease agreement’ and not a ‘job work agreement’ - AAAR

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