Gas Production by INOXAP for Essar Steel is Job Work : AAR Gujarat

In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat) (a) The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. (b) The applicant is liable to pay Goods and Services Tax on the value of supply determined under Section 15(1) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. FULL TEXT OF ADVANCE RULING The applicant M/s. INOX Air Products Private Limited (herein after also referred to as ‘INOXAP’) is ...