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    <title>2020 (6) TMI 704 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Appellate Authority ruled that the supply of coal or any other inputs by one party to another for electricity generation qualifies as job work under GST. They determined that the supply of power as part of the job work arrangement would not attract GST. However, the job work charges payable between the parties would be subject to GST as per applicable notifications. The presence of a third-party regulator did not impact the job work status.</description>
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      <description>The Appellate Authority ruled that the supply of coal or any other inputs by one party to another for electricity generation qualifies as job work under GST. They determined that the supply of power as part of the job work arrangement would not attract GST. However, the job work charges payable between the parties would be subject to GST as per applicable notifications. The presence of a third-party regulator did not impact the job work status.</description>
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