Eye Share: An analysis of manufacture, job work and ITC under GST-Part III

In Part I of the article series, Mr. K. Srinivasan (IRS) examined the veracity of recent Maharashtra AAR decision in JSW Energy Ltd. [TS-166-AAR-2018-NT] wherein it was held that conversion of ‘coal’ into ‘electricity’ does not constitute a ‘job-work’. Further, Part II, author re-looked the position under erstwhile Central Excise Law.In Part-III, author analyses the importance given to Cons...