Case LawMAH/AAAR/SS-RJ/01A/2019-20
JSW Energy Ltd., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 13, 2020
- Type:
- Advance Ruling
- Members:
- Sungita Sharma, Rajiv Jalota
Subject
Generation of power/electricity from coal is Job Work
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…
Judgement
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…