Activity of coating is only a process undertaken on goods. Therefore the activity undertaken by the applicant is covered under the definition of Job work and covered under Entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax Rate which attracts 12% GST
Classification of service— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions—
1) Whether the process followed will he treated as a Service as per Schedule II- Point No. 3 and the activity to be treated as Job Work.
2) Whether Notification No.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 - where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.
Since no new product comes into existence after the process conducted by the applicant on the goods supplied by its principals, therefore the process undertaken will come under the purview of jobwork as defined under Section 2 (68) of the GST Act, 2017. Thus, in view of the above we find that, the applicant is only a job worker and as a job worker, carries out processes on goods supplied by its principals.
The services provided by the applicant does not fall under (i) (ia), (ib), (ic) of the Notification No.11/2017-Central Tax Rate .
Held that— the impugned services supplied by the applicant are in the nature of job work services, covered under Entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax Rate dated 28.06.2017.
NotificationNo.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 - where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.
Activity of coating is only a process undertaken on goods. Therefore the activity undertaken by the applicant is covered under the definition of Job work and covered under Entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax Rate which attracts 12% GST
Classification of service— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions—
1) Whether the process followed will he treated as a Service as per Schedule II- Point No. 3 and the activity to be treated as Job Work.
2) Whether Notification No.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 - where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.
Since no new product comes into existence after the process conducted by the applicant on the goods supplied by its principals, therefore the process undertaken will come under the purview of jobwork as defined under Section 2 (68) of the GST Act, 2017. Thus, in view of the above we find that, the applicant is only a job worker and as a job worker, carries out processes on goods supplied by its principals.
The services provided by the applicant does not fall under (i) (ia), (ib), (ic) of the Notification No.11/2017-Central Tax Rate .
Held that— the impugned services supplied by the applicant are in the nature of job work services, covered under Entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax Rate dated 28.06.2017.
NotificationNo.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 - where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.