Bombay High Court Dismisses Petition Challenging Advance Ruling on Job Work Classification Under GST — Conversion of Coal into Electricity and Electricity into Steel Held Not Job Work. The arrangement between two related entities for conversion of inputs into electricity and steel on job work basis does not qualify as 'job work' under Section 2(68) of the CGST Act, 2017 as the process does not result in the same goods being returned.
7 Jun 2019The petitioner, JSW Energy Limited (JEL), engaged in generation and sale of electricity, proposed an arrangement with JSW Steel Limited (JSL) involvin...
