https://www.taxtmi.com/caselaws?id=360199 The Authority for Advance Rulings (AAR) determined that GST is applicable on the supply of power by JEL to JSL as the conversion of coal into electricity constitutes a new product falling under "manufacture." The supply of power between related parties is treated as a taxable supply under the CGST Act. Since the activity amounts to the manufacture of electricity, charges payable by JSL to JEL are for the supply of goods, not job work services. The AAR did not entertain the question regarding the applicability of GST on the supply of coal or inputs on a job work basis by JSL to JEL. en-us Mon, 05 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360199 The Authority for Advance Rulings (AAR) determined that GST is applicable on the supply of power by JEL to JSL as the conversion of coal into electricity constitutes a new product falling under "manufacture." The supply of power between related parties is treated as a taxable supply under the CGST Act. Since the activity amounts to the manufacture of electricity, charges payable by JSL to JEL are for the supply of goods, not job work services. The AAR did not entertain the question regarding the applicability of GST on the supply of coal or inputs on a job work basis by JSL to JEL. Case-Laws GST Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360199