GST on re-gasification of LNG owned by GST registered customers

In re Shell Energy India Private Limited (GST AAR Gujarat)

Q1. Whether the Applicant’s activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazira Port, Gujarat would amount to rendering of service by way of job work as defined under Section 2(68) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.