Meera Tubes Pvt. Ltd ., In re

Date: December 21, 2020

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Abhishek Chauhan, Dinesh Verma
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Subject Matter

Fabrication of tanks from steel sheets supplied free of cost by IOCL is not Job Work

ClassificationJob WorkManufacture

Summary

Q. The applicant is engaged in fabrication of tanks from steel sheets supplied free of cost by M/s IOCL and during the process, the applicant also use self procured items (Angle stuffners, Hexagonal bushings, nozzle, lifting eyes, brackets, hexagonal…

1. M/s Meera Tubes Pvt. Ltd. C-15, Bulandshaher Road Industrial Area, Ghaziabad, Uttar Pradesh 201009 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACM7896F1ZO. 2. The applicant is engaged in “Fabricating Tank” for M/s. Indian Oil Corp. Ltd. (hereinafter referred to as “IOCL”) U.P. State Office-2 (which covers Moradabad, Ag…

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