Dhamra LNG Terminal Private Limited ., In re
Date: September 4, 2023
Subject Matter
Re-gasifying LNG owned by GST registered customers amounts to Job Work attracting 12% GST
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…
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…