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TaxReply India Pvt Ltd

IOCL
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

GOPAL KRISHNA PATI
HRUSHIKESH MISHRA
Pet. Counsel
Biswadipak Mohanty
Res. Counsel
---

Petitioner / Applicant

IOCL
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date Dec 15, 2021
Order No.

ORDER NO.03/ODISHA-AAR/2021-22

Citation

2021(12) TAXREPLY 5471
Original Order
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ORDER

1.0 The Applicant having assigned with GSTIN number 21AAAC11681G1ZI sought advance ruling in respect of the following questions.- (a) Whether sending of Naphtha, DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under 'job work' in terms of section 2(68) of Central Goods and Service Tax Act,2017 (CGST Act) and Odisha Goods and Service Tax Act, 2017 (OGST Act). (b) Whether all the payments under the contract will attract GST as applicable to Job Work? 1.1 At the outset, we would like to make it clear that the provisions of both the CGST Act and the OGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2.0 Submission of the Applicant 2.1 ....

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