AAAR-Maharashtra : Activity undertaken by appellant JEL engaged in business of power generation to convert coal, to be supplied by JSL, in electricity is not covered under definition of Job work in terms of CGST Act. Manufacturing activity is undertaken by JSL under a job work arrangement for purpose of supply of coal and processing of same into power for captive use by JSL. In terms of proposed arrangement, JSL would procure coal and supply same to appellant for purpose of carrying out activity of generation of power. Power generated from aforesaid process would be supplied back to JSL for which appellant would receive job work charges. Since goods supplied by JSL will be utilized by JEL in manufacture of new commodity i.e. electricity (though attracting NIL rate of duty), process is manufacture and same will be considered as supply of goods and not service

Appellate Authority For Advance Ruling, Maharashtra JSW Energy Ltd., In re Rajiv Jalota And Smt. Sungita Sharma, Member Order No. MAH/AAAR/SS-RJ/01/2018-19 July  2, 2018  PROCEEDINGS (under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset, we would like to make it clear…

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