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2022 (3) TMI 1149 - AAR - GSTLevy of GST - Job-Work or not - activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazira Port, Gujarat - classifiable under Entry (id) of Heading No. 9988 of Sl. No. 26 of Notification No.11/2017-CT (Rate) dated 28.06.2017 as amended vide Notification No. 20/2019-CT (Rate) dated 30.09.2019 or not - taxable at the rate of 12% or not? HELD THAT:- The subject activity of re-gasification of LNG into RLNG is undertaken by M/s. Shell Energy on LNG belonging to another GST Registered person. It is noted that LNG is goods classified at HSN 2711. Thereby, it is held that subject activity merits to be covered at entry (‘id’) of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate) dated 28.06.2017, as amended. Further, Government Circular 126/45/2019-GST dated 22-11-19 has clarified this issue crystal clear.
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