https://www.taxtmi.com/caselaws?id=431076 The AAAR, Odisha upheld the lower authority's ruling that the transaction between the appellant and a private company did not qualify as job work under Section 2(68) of CGST Act, 2017. The appellant sent inputs (naphtha, water, power, air) to the company and received industrial gases back under a lease agreement. The authority found that job work charges were not mentioned in invoices and no specific job work agreement existed. The procedural requirements for job work were not met, making GST applicable on all payments under the lease agreement. The appeal was dismissed. en-us Tue, 21 Jun 2022 00:00:00 +0530 Fri, 11 Apr 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431076 The AAAR, Odisha upheld the lower authority's ruling that the transaction between the appellant and a private company did not qualify as job work under Section 2(68) of CGST Act, 2017. The appellant sent inputs (naphtha, water, power, air) to the company and received industrial gases back under a lease agreement. The authority found that job work charges were not mentioned in invoices and no specific job work agreement existed. The procedural requirements for job work were not met, making GST applicable on all payments under the lease agreement. The appeal was dismissed. Case-Laws GST Tue, 21 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431076