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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Job-work or not - The premises / the plant has been given on ...

Case Laws     GST

December 5, 2022

Job-work or not - The premises / the plant has been given on lease to the Appellant for 15 years - The activities undertaken in the Appellant ‘s premises or production plant do not qualify for ‘Job Work’ under section 2(68) of the Central Goods and Service Tax Act, 2017 (CGST Act) - the Appellant is a simple lease agreement’ and not a ‘job work agreement’ - AAAR

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