https://www.taxtmi.com/caselaws?id=447205 AAR Odisha ruled that the applicant's re-gasification service of converting customers' Liquified Natural Gas to Re-gasified LNG by raising temperature and delivering back through pipelines constitutes job work under GST. The activity satisfies all prerequisites as LNG belongs to GST-registered customers, processed goods are returned within one year, and LNG is classified as goods under HSN 2711. The service is classifiable under entry (id) of Heading 9988 at Sl. No. 26 of Notification 11/2017-CT (Rate) and chargeable to GST at 12%. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447205 AAR Odisha ruled that the applicant's re-gasification service of converting customers' Liquified Natural Gas to Re-gasified LNG by raising temperature and delivering back through pipelines constitutes job work under GST. The activity satisfies all prerequisites as LNG belongs to GST-registered customers, processed goods are returned within one year, and LNG is classified as goods under HSN 2711. The service is classifiable under entry (id) of Heading 9988 at Sl. No. 26 of Notification 11/2017-CT (Rate) and chargeable to GST at 12%. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447205