Supply of electricity by JEL is a supply of goods: AAR (Maharashtra)

Where applicant-power company i.e. JEL generates power from coal supplied by JSL, a steel company, and JEL supplies power to JSL, activity undertaken by JEL amounts to manufacture of electricity from coal as supplied by JSL and is squarely covered in definition of 'manufacture' under GST Act and is a transaction of supply of goods and is, therefore, not covered by scope of definition of 'job work'…