TMI Blog2021 (9) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Ltd., Maharashtra (GSTIN 27AAACB2902M1ZT), Torrent Power Ltd., Surat, Gujarat (GSTIN 24AACCT0294J1C) and Torrent Power Ltd., Bharuch, Gujarat (GSTIN 24AACCT0294J2ZB) We note that LNG is goods classified at HSN 2711. Thereby, we hold 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. Petronet's activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and 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, liable to CGST at 6%. - GUJ/GAAR/R/40/2021 - - - Dated:- 11- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for converting the LNG into RLNG, where the SCV has built in combustion system to maintain the temperature. 3. That the Notification No.11/2017 dated 28-06-2017 was amended vide Notification No.20/2019 dated 30.09.2019, and the following entry was inserted at serial number-26 namely (id) Services by way of job work other than (i), (ia), (ib) and (ic) above , which is chargeable to CGST at the rate of 6%. The applicant has submitted that their activity of providing service of re-gasification of LNG to RLNG is classifiable under the aforementioned entry (id) and thereby the applicable rate of CGST and GGST ought to be 6% each making the cumulative rate (CGST+GGST) as 12%. 4. The Applicant has further submitted that interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person and the expression 'job worker' shall be construed accordingly. 4. In view of the above, it may be seen that there is a clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in section 2 (68) of CGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at item (id), and therefore, covers only such services which are carried out on physical inputs (goods) which are owned by persons other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on LNG belonging to another GST Registered persons, namely M/s. Bharat Petroleum Corporation Ltd., Dahej, Gujarat (GSTIN 24AAACB2902M1ZZ), M/s. Bharat Petroleum Corporation Ltd., Maharashtra (GSTIN 27AAACB2902M1ZT), Torrent Power Ltd., Surat, Gujarat (GSTIN 24AACCT0294J1C) and Torrent Power Ltd., Bharuch, Gujarat (GSTIN 24AACCT0294J2ZB) We note that LNG is goods classified at HSN 2711. Thereby, we hold 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. 9. Further, we find that the Government Circular 126/45/2019-GST dated 22-11-19, mentioned at para 5 has clarified this issue crystal clear. 10. We, therefore, issue the Ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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