Related party deals are not job work, will attract GST, rules Appellate Authority

A decision of an Appellate Authority for Advance Ruling can have the effect of plugging the leak in GST payments in related party transactions, with or without consideration.  The issue came up when JSW Steel and JSW Energy, both of the JSW Group, proposed to enter into a job work agreement under which the former would procure coal or any other input and supply to the latter. The power genera…