JSW Energy Ltd., In re
Date: January 13, 2020
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Sungita Sharma, Rajiv Jalota
Subject Matter
Generation of power/electricity from coal is Job Work
Summary
The present appeal had been filed against the Advance Ruling No. GST-ARA-05/2017/B-04 dated 05.03.2018.The Maharashtra AAAR had, vide its Order No. MAH/AAAR/SS-RJ/01A/2019-20 dated 02.07.2018, disposed of the aforesaid appeal by holding as under: &qu…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal had been filed under Section 100 of the Central Goods…