Job work charges should be clearly mentioned in invoices: AAAR

In re  Indian Oil Corporation Limited (GST AAAR Odisha)

The Appellant admittedly submitted that as per agreement, M/s Praxair is raising 6 (six) invoices each month for services rendered to the Appellant as follows:-

(i) two for fixed lease charges,

(ii) two for fixed operation & maintenance charges and

(iii) two for variable operation & maintenance charges at the rate of 18%.Please become a Premium member. If you are already a Premium member, login here to access the full content.