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Case Law Details

Case Name : In re M/s JSW Energy Limited (GST AAAR Maharashtra)
Related Assessment Year :
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In re M/s JSW Energy Limited (GST AAAR Maharashtra)

It was held that activity undertaken by M/s JEL to convert Coal, to be supplied by M/s JSL, in electricity is not covered under the definition of Job work in terms of the CGST Act. Since goods supplied by M/s JSL will be utilized by M/s JEL in manufacture of new commodity i.e. electricity (though attracting NIL rate of duty), the process is manufacture and the same will be considered as supply of goods and not service.

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