https://www.taxtmi.com/highlights?id=39371 GST - The activity undertaken by JEL amounts to manufacture of electricity from the coal as supplied by JSL and is squarely covered in the definition of manufacture' under the GST Act. It is, therefore, not covered by the scope of the definition of 'job work' under the GST Act as contended by the applicant - AAR en-us Fri, 11 May 2018 13:48:44 +0530 Fri, 11 May 2018 13:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39371 GST - The activity undertaken by JEL amounts to manufacture of electricity from the coal as supplied by JSL and is squarely covered in the definition of manufacture' under the GST Act. It is, therefore, not covered by the scope of the definition of 'job work' under the GST Act as contended by the applicant - AAR Highlights GST Fri, 11 May 2018 13:48:44 +0530 https://www.taxtmi.com/highlights?id=39371