Goods & Services Tax
Appellate Orders - Advance Rulings

Appellate Authority For Advance Ruling

2
Maharashtra
JSW Energy Limited
The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts.
None
MAH/AAAR/SS-RJ/01/2018-19
2018-07-02