https://www.taxtmi.com/caselaws?id=420111 The AAR ruled that re-gasification of LNG owned by GST registered customers constitutes job work under Section 2(68) of CGST Act, 2017. The service involves treatment of goods (LNG classified under HSN 2711) belonging to another registered person. The Authority classified this service under Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate), making it liable for CGST at 6% and SGST at 6%. The ruling relied on Government Circular 126/45/2019-GST to support the classification and tax liability determination. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420111 The AAR ruled that re-gasification of LNG owned by GST registered customers constitutes job work under Section 2(68) of CGST Act, 2017. The service involves treatment of goods (LNG classified under HSN 2711) belonging to another registered person. The Authority classified this service under Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate), making it liable for CGST at 6% and SGST at 6%. The ruling relied on Government Circular 126/45/2019-GST to support the classification and tax liability determination. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420111