2022 (3) TMI 1149

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....ted (herein referred to as the Applicant) has submitted that it provides LNG re-gasification services to its customers and that the LNG is owned by its customers who are all GST registered Taxpayers. 2. Question on which Advance Ruling sought: 1. Whether the Applicant's activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to conve....

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....INDINGS 5. We have carefully considered the submissions made by the applicant. 6. We note that 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". 7. We note that the subject activity of re-gasification of LNG in....