2022 (3) TMI 1149

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..... No. 26 of Notification No.11/2017-CT (Rate) dated 28.06.2017 as amended vide Notification No. 20/2019-CT (Rate) dated 30.09.2019 or not - taxable at the rate of 12% or not? HELD THAT:- The subject activity of re-gasification of LNG into RLNG is undertaken by M/s. Shell Energy on LNG belonging to another GST Registered person. It is noted that LNG is goods classified at HSN 2711. Thereby, it is .....

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..... providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazira Port, Gujarat would amount to rendering of service by way of job work as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 ( CGST Act )? 2. If yes, then whether the said re-gasification service by way .....

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..... ed person and the expression job worker shall be construed accordingly . 7. We note that the subject activity of re-gasification of LNG into RLNG is undertaken by M/s. Shell Energy on LNG belonging to another GST Registered person. We note that LNG is goods classified at HSN 2711. Thereby, we hold that subject activity merits to be covered at entry ( id ) of Heading 9988 at Sl. No. 26 of Notif .....

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