Prodair Air Products India (P) Ltd ., In re
Date: October 20, 2018
Subject Matter
Processing natural gas and other inputs received from the principal on FOC basis and manufacturing industrial gases shall fall under the scope of ‘job work’
Summary
The activity carried out by the applicant of processing natural gas and other inputs received from BPCL on free of cost basis and manufacturing industrial gases shall fall under the scope of ‘job work’ under GST. The services included und…
The applicant is a manufacturer of industrial gases such as Hydrogen, Nitrogen, Oxygen etc. The applicant set up an industrial gases plant adjacent to Bharath Petroleum Corporation Ltd, who is the sole customer. The plant is owned and operated by the applicant on the land owned by BPCL on lease rent basis. The applicant manufactures Industrial Gases using various inputs such as natural gas, de-min…