Shell Energy India Private Limited ., In re
Date: March 7, 2022
Subject Matter
Re-gasification of LNG owned by GST registered customers amounts to rendering of service by way of Job Work
Summary
Shell’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and merits to be covered at entry (‘id’) of Heading 9988 at SI. No. 26 of Notification No. 11/2017-C…
Shell Energy India Private Limited (herein referred to as the Applicant) has submitted that it provides LNG re-gasification services to its customers and that the LNG is owned by its customers who are all GST registered Taxpayers. 2. Question on which Advance Ruling sought: 1. Whether the Applicant’s activity of providing service of re-gasification of LNG owned by its customers (who are regi…