GST on processing natural gas and other inputs received from BPCL

In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala) i. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST. ii. The activity of the applicant being job work; is a provision of service, as the input as well as output is owned by the principal and not owned by the applicant and falls under serial No.(ii) of the HSN 9988 taxable @18% GST. iii. GST is payable on the transaction value for which job work service i...