APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO. MAH/AAAR/SS-RJ/01A/2019-20, Dated, 13th January, 2020 (Value Added Tax - Maharashtra) Applicability of GST on supply of coal or any other inputs on a job work basis by JSL to JEL HELD BY AAAR The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The Transaction between Appellant and M/s JSL does not qualify for job work under Section 2(68) and section 143 of the said Acts the Hon'ble Court has directed to reconsider the appeal under question by taking into account the additional submissions including the additional documentary evidence HELD BY AAAR the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable on this supply. Finally, the job work charges payable to JEL by JSL will be subjected to GST in terms of the provisions laid out in Notification No.11/2017-C.T. (Rate) dated 28.06.2017 as amended by various subsequent notifications.