Case LawAdvance Ruling Order No.02/Odisha-AAR/2023-24
Dhamra LNG Terminal Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- September 4, 2023
- Type:
- Advance Ruling
- Members:
- Gopal Pati, P K Mohanty
Subject
Re-gasifying LNG owned by GST registered customers amounts to Job Work attracting 12% GST
ClassificationJob Work
Summary
The case law involves an advance ruling application seeking clarification on the classification of services and the applicability of a specific notification under the provisions of the GST Act. The main issue revolves around whether the activity of r…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ODDISHA Subject: M/s. Dhamra LNG Terminal Private Limited (herein after referred to as the ‘Applicant’) having principal place of business at Dhamra Port Company Limited, Dhamra, Bhadrak, Odisha, 756171 a registered Company bearing GSTIN 21AAFCD2856B1ZD has filed an application for advance ruling under Section 97 of CGST Act, 2017 and…