Bharat Petroleum Corporation Ltd ., In re
Date: June 25, 2025
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Kamal Shukla, Vishal Malani
Subject Matter
LNG re-gasification service is classifiable as Job Work attracting 12% GST
Summary
M/s. Bharat Petroleum Corporation Ltd. (BPCL) sought an advance ruling regarding their role in the re-gasification of Liquid Natural Gas (LNG) owned by GAIL (India) Ltd. BPCL argues that their operations, which involve a job work model with Petronet…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Bharat Petroleum Corporation Ltd., Pt floor, Golden Triangle Building, Nr. Sardar Patel Stadium, Navrangpura, Ahmedabad, Gujarat 380 014 [for short — `applicant’] is registered under GST and their GSTIN is 24AAACB2902M1ZZ. 2. The applicant is a company promoted by the Government of India & is engaged in refining, market…