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 Termina

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