Re-gasification services for Liquified Natural Gas (LNG) constitute job work

In re Dhamra LNG Terminal Private Limited (GST AAR Odisha) In a recent case before the Goods and Services Tax (GST) Authority for Advance Ruling in Odisha, M/s. Dhamra LNG Terminal Private Limited sought clarification on the tax implications of its re-gasification services for Liquified Natural Gas (LNG). The ruling revolves around the classification of these services as job work and the applicable GST rate. Background Dhamra LNG Terminal Private Limited, based at Dhamra Port Company Limited in Bhadrak, Odisha, operates a Liquefied Natural Gas (LNG) re-gasification terminal. The company provid...