Job-work arrangement with minor additions like air and water for power generation exempt from GST under CGST Act 143(1)(a).

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Full Text of the Document

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....Job-Work - minor additions or not - other inputs,e.g. air, water etc., procured by the Appellant, i.e. JEL, which are essentially required for the generation of power - proposed arrangement under consideration is satisfying the condition laid down u/s 143(1)(a) of the CGST Act, 2017 - Accordingly, no GST will be leviable on this supply.....