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DHAMRA LNG TERMINAL PRIVATE LIMITED
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
P.K. MOHANTY
Pet. Counsel
Anil Chauhan
Res. Counsel
---

Petitioner / Applicant

DHAMRA LNG TERMINAL PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Sep 5, 2023
Order No.

02/ODISHA-AAR/2023-24

Citation

2023(9) TAXREPLY 8516
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ORDER

Subject: M/s. Dhamra LNG Terminal Private Limited (herein after referred to as the 'Applicant') having principal place of business at Dhamra Port Company Limited, Dhamra, Bhadrak, Odisha, 756171 a registered Company bearing GSTIN 21AAFCD2856B1ZD has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought for an advance ruling in respect of the following questions. (i) Whether the Applicant's activity of providing service of re-gasification of Liquified Natural Gas (“LNG”) owned by its customers (who are registered under GST regulations) to convert to Re-gasified Liquefied Natural Gas (“RLNG”), from its Plant at Dhamra, Odisha, would amount to rendering of service by way of job work as defined under Section 2(68)of the Central Goods and Service Tax Act, 2017....

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