Indian Oil Corporation Ltd ., In re
Date: June 21, 2022
Subject Matter
No job work when manufacturing of gases is not being done at Job-worker's plant. AAR ruling upheld.
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…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 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 provision under the OGST Act. 2. The present appeal has been filed under section…