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activity of manufacturing industrial gases viz. Oxygen, Nitrogen and Argon undertaken by the applicant amounts to "Job Work" as defined under Section 2(68) of the act

Shanti Prime Publication Pvt. Ltd.

Valuation of Supply— (a) The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

(b) The applicant is liable to pay Goods and Services Tax on the value of supply determined under Section 15(1) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

Inox Air Products Pvt. Ltd. [2018] 2 TAXLOK.COM 010 (AAR-Gujarat)