Activity of re-gasification of LNG owned customers, amounts to rendering of service by job work


Last updated: 28 December 2021

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat in the matter of M/s. Petronet LNG Ltd. [Advance Ruling No. GUJ/GAAR/R/40/2021 dated August 11, 2021] held that, assessee's activity of re-gasification of LNG owned by its customers, amounts to rendering of service by Job Work and leviable to GST @12%.

Citation :
Advance Ruling No. GUJ/GAAR/R/40/2021 dated August 11, 2021

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Bimal Jain
Published in GST
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