Petronet’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and merits to be covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate) dated 28.06.2017, as amended, liable to CGST at 6% .
States/UT
Order No. & Date
GUJ/GAAR/R/40/2021 dated - 11/08/2021
Order date
11-08-21
Category
97(2) (a)(b)
Year