Classification of Service — The applicant has stated that they receive the job from their customers against the delivery challan. On receipt of the job they do acid cleaning on the same and as per the customer specification they are doing the platting on the job, on completion of platting the job will be checked by their quality department and returned to the customer against their invoice. With respect to their platting process, they are using ‘Zinc Anode/Hydrochloric Acid/Zinc Brighter/Zinc Additive/Caustic Soda.

The activity of electroplating undertaken by the applicant is ‘Supply of service’ and is classifiable under Heading ‘9988- Manufacturing services on Physical Inputs owned by others’.

The applicable rate of tax is 9% CGST vide SI. No. 26 of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 9% SGST vide entry SI.No. 26 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended for the period upto 30.09.2019 irrespective of whether the goods are owned by Registered or Unregistered persons as given in the Table above.

For the period from 01.10.2019, in case

a. The goods are belonging to another Registered person, the applicable rate of tax, is 6% CGST vide entry SI.No. 26(id) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 6% SGST vide SI.No. 26(id) of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

b. The goods are owned by unregistered persons, the applicable rate of tax is 9% CGST vide SI.No. 26(iv) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 9% SGST vide SI.No. 26(iv) of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended. — AAR, Tamilnadu held that - Point 1, 2 & 3— Electroplating And Metal Finishers, In Re.. [2020] 20 TAXLOK.COM 124 (AAR-Tamil Nadu)