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Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%

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....The AAR held that the service of regasification of LNG owned by a third party, provided through an intermediary under contractual arrangements, constitutes job work within the meaning of section 2(68) of the CGST Act, 2017. The applicant acts as a job worker for the owner of the goods, without holding ownership. The service is classifiable under serial no. 26(id) of notification No. 11/2017-CT (R) and is subject to GST at 12%. The ruling confirms that the activity is a back-to-back job work arrangement, and the applicable tax treatment aligns with the prescribed classification for such services.....

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Regasification of Third-Party LNG as Job Work Under Section 2(68) CGST Act, Taxable at 12%