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AAR Decides Naphtha, Water, and Power Transactions Don't Qualify as 'Job Work' Under GST Regulations.

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Full Text of the Document

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....Classification of services - Job-Work or not - sending of Naphtha, DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam - activities being undertaken do not qualify for 'Job Work' - AAR....

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