The job work services undertaken by the applicant on the goods (physical inputs) belonging to the registered persons are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) and accordingly attract GST rate of 12%.
Rate of tax (service)— Job work— In the instant case, applicant is engaged in the business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components. The applicant states that they provide job work services on the goods (physical inputs) owned by the companies registered under GST.
The applicant has sought advance ruling in respect of the following questions:
a. What is the GST Rate applicable for Job work service?
b. Whether it falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% or (iv) which covers “manufacturing services on physical inputs owned by others @ GST 18%?
In the instant case the applicant provides the job work services on the goods belonging to registered persons and hence are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended and accordingly attract GST rate of 12%.
Held that— The job work services undertaken by the applicant on the goods (physical inputs) belonging to the registered persons are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended and accordingly attract GST rate of 12%.
The job work services undertaken by the applicant on the goods (physical inputs) belonging to the registered persons are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) and accordingly attract GST rate of 12%.
Rate of tax (service)— Job work— In the instant case, applicant is engaged in the business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components. The applicant states that they provide job work services on the goods (physical inputs) owned by the companies registered under GST.
The applicant has sought advance ruling in respect of the following questions:
a. What is the GST Rate applicable for Job work service?
b. Whether it falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% or (iv) which covers “manufacturing services on physical inputs owned by others @ GST 18%?
In the instant case the applicant provides the job work services on the goods belonging to registered persons and hence are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended and accordingly attract GST rate of 12%.
Held that— The job work services undertaken by the applicant on the goods (physical inputs) belonging to the registered persons are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended and accordingly attract GST rate of 12%.