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the supply of goods or services or both between JSL and JEL would be treated as supply even if made without consideration.

Shanti Prime Publication Pvt. Ltd.

Applicability & levy of GST For reasons as discussed in the body of the order, the questions are answered thus -

Q.1 Applicability of GST on supply of coal or any other inputs on a job work basis by JSL to JEL

A. This question pertains to supply JSL and not JEL, the applicant. In view thereof, the same is not entertained.

Q.2 Applicability of GST on supply of power by JEL to JSL.

A. This question is answered in the affirmative.

Q.3 Applicability of GST on job work charges payable to JEL by JSL.

A. The transaction between JEL and JSL is a transaction of supply of goods and not a 'job work' and therefore, the question does not survive.

JSW Energy Limited - [2018] 2 TAXLOK.COM 73 (AAR-Maharashtra)