12% GST on Activity of re-gasification of LNG owned by GST Registered Customers amounts to Rendering of Service by Way of Job Work: AAR [Read Order]

The Gujarat Authority of Advance Ruling (AAR) held that 12% GST on Activity of re-gasification of LNG owned by GST registered customers amounts to the rendering of service by way of Job Work. The applicant, M/s. Petronet LNG Ltd. (PLL), submitted that it provides re-gasification services to its customers on the LNG owned by the […]
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