https://www.taxtmi.com/caselaws?id=363203 The AAAR Maharashtra ruled that conversion of coal into electricity by one company for another does not qualify as job work under GST law. The Authority held that while job work definition may include manufacture, the specific arrangement failed to meet statutory requirements under Section 143 of CGST Act. The coal supplied would be consumed in electricity production rather than processed and returned, and the inputs belonged to the job worker rather than the principal. The transaction was classified as supply of goods, not job work services, as it involved manufacture of a new commodity beyond mere processing or treatment of goods. en-us Mon, 02 Jul 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363203 The AAAR Maharashtra ruled that conversion of coal into electricity by one company for another does not qualify as job work under GST law. The Authority held that while job work definition may include manufacture, the specific arrangement failed to meet statutory requirements under Section 143 of CGST Act. The coal supplied would be consumed in electricity production rather than processed and returned, and the inputs belonged to the job worker rather than the principal. The transaction was classified as supply of goods, not job work services, as it involved manufacture of a new commodity beyond mere processing or treatment of goods. Case-Laws GST Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363203