Case of Bharat Petroleum Corporation Limited, AAR Gujarat Ruling Dated 26th June 2025. It ruled that the applicant activity of providing service of regasification of LNG owned by GAIL/others amounts to rendering of service by way of job work within the meaning of section 2(68) of CGST Act. The said service of re-gasification by way of job work is classifiable under serial no. 26(id) of heading no. 9988 of notification No. 11/2017 dated 28th June 2017 and is chargeable to GST @ 12%.