JSW Energy Ltd.

The Maharashtra AAAR held that 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 would be construed as job work. Accordingly, no GST will be leviable on this supply. Further, the supply of power by JEL to JSL, being an exempt supply, will attract nil rate of GST. Finally, the job work charges payable to JEL by JSL will be subjected to GST in terms of the provisions laid down in Notification No.11/2017-C.T. (Rate) dated 28.06.2017 as amended by various subsequent notifications.