https://www.taxtmi.com/caselaws?id=774317 The Gujarat AAR held that the applicant's regasification service of LNG owned by GAIL through PLL constitutes back-to-back job work under section 2(68) of CGST Act, 2017. The applicant functions as a job worker for GAIL without holding ownership of goods. The service is classifiable under serial no. 26(id) of notification No. 11/2017-CT (R) dated 28.6.2017, making it chargeable to GST at 12%. The ruling was based on conjoint reading of agreements and previous AAR determination that PLL's activity constitutes job work. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774317 The Gujarat AAR held that the applicant's regasification service of LNG owned by GAIL through PLL constitutes back-to-back job work under section 2(68) of CGST Act, 2017. The applicant functions as a job worker for GAIL without holding ownership of goods. The service is classifiable under serial no. 26(id) of notification No. 11/2017-CT (R) dated 28.6.2017, making it chargeable to GST at 12%. The ruling was based on conjoint reading of agreements and previous AAR determination that PLL's activity constitutes job work. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774317