Coal supply by JEL for power generation is deemed supply of goods: AAR

In re JSW Energy Limited (GST AAR Maharashtra) Also Read AAAR Ruling- Conversion of Coal supplied in Electricity is Manufacture not Job work: AAAR Maharashtra FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA M/s. JSW Energy Limited (JEL), the applicant, seeking an advance ruling in respect of the applicability of GST on: 1. Supply of coal or any other inputs on a job work basis by JSL to JEL 2. Supply of power by JEL to JSL 3. Job work charges payable to JEL by JSL APPLICABILITY OF GST ON THE PRESENT TRANSACTION 4.15. On establishing a job work arrangement betwee...