Appellate Authority clarifies 15-year lease doesn't qualify as 'Job Work' under CGST Act, Section 2(68).

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....Job-work or not - The premises / the plant has been given on lease to the Appellant for 15 years - The activities undertaken in the Appellant ‘s premises or production plant do not qualify for ‘Job Work’ under section 2(68) of the Central Goods and Service Tax Act, 2017 (CGST Act) - the Appellant is a simple lease agreement’ and not a ‘job work agreement’ - AAAR....