Indian Oil Corporation Ltd ., In re
Date: December 15, 2021
Subject Matter
No job work when manufacturing of gases is not being done at Job-worker's plant
Summary
Q. Whether sending of Naphtha ,DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under ‘job work’ in ter…
1.0 The Applicant having assigned with GSTIN number 21AAAC11681G1ZI sought advance ruling in respect of the following questions.- (a) Whether sending of Naphtha ,DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under ‘job work’ in terms of section 2(68)…