JSW Energy Ltd., In re
Date: March 5, 2018
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): B.V. BORHADE AND PANKAJ KUMAR
Subject Matter
Generation of power/electricity from coal is not Job Work
Summary
JSL requires power on a continuous and dedicated basis, for manufacturing steel at its steel plant. For the said purpose, JSL and the Applicant proposed to enter into an arrangement In terms of the proposed arrangement, JSL would supply coal or any o…
1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by M/s. JSW Energy Limited, the applicant, seeking an advance ruling in respect of the applicability of GST on: 1. Supply of coal or any other inputs on a job work bas…