2021 (9) TMI 1058

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....greements (RAs) with the customers. As per the RAs, the term 'Re-gasification' means the following activities:- i. reception by PLL of LNG Ships at the Unloading Port; ii. receipt by PLL of LNG delivered by LNG Ship at the Custody Transfer Point; iii. storage and re-gasification of such LNG at PLL's Facilities; and iv. transportation and delivery of RLNG by PLL to the Customer at the Custody Transport Point through pipelines which are connected through PLL's plant. 2. The Bill of Entry for home consumption is filed with the Customs Authorities directly by the Customer of the Applicant. For re-gasification, LNG stored in the tanks is passed through Shell & Tube Vaporisers ("STV") in tube....

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....ification No. 11/2017-Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019, prescribes 12% GST rate for all services by way of job work. This makes the entry at item (iv) which covers "manufacturing services on physical inputs owned by others" with GST rate of 18%, redundant". 2. The matter has been examined. The entries at items (id) and (iv) under heading 9988 read as under (3) (4) (5) (id) Services by way of job work other than (i), (ia),(ib) and (ic) above; 6   (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id),(H), (iia) and(Hi) above. 9   3. Job work has been defined in CGST Act as under. "Job....

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....ated 30-09-2019 w.e.f. 01.12.2019 and be chargeable to CGST at the rate of 6%. Personal Hearing 5. Shri Onkar Sharma, Advocate appeared for the hearing (Video conference) on 15-6-21 and reiterated the contents of the application. To specific question whether all customers in subject matter were registered under GST, he submitted that they receive LNG from Registered Persons only for subject matter. FINDINGS 6. We have carefully considered all the submissions made by the applicant. 7. Job-work, as per Section 2(68) of CGST Act, is defined as- "Job works means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly". ....