Services supplied by the applicant are in the nature of job work services, and will be covered by the residuary entry at item (id) under heading 9988 of Notification No. 1/2017-Central Tax Rate.
Classification of service— In the instant case, the applicant, seeking an advance ruling in respect of the following question.
Whether as per Notification no. 20/2019 dated 30/0912019, services provided by Garware industries Limited falls under clause (id) Heading 9988.
The basic issue before this authority is whether the activity carried out by the applicant as per the agreement with M/s Garware Polyester Limited (GPL) amounts to job-work and if yes, whether the said activity falls under clause (id) Heading 9988 of Notification no. 20/2019 dt 30/09/2019.
Since no new product comes into existence after the process conducted by the applicant on the raw materials supplied by GPL, therefore the process undertaken will come under the purview of job-work 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 to GPL and as a job worker, carries out processes on goods i.e. Polyester Films supplied by the principal i.e, GPL.
Held that— the services provided by the applicant does not fall under (i), (ia), (ib), (ic) of the of Notification No.11/2017-Central Tax Rate. Therefore we find that the subject supply of services will be covered by the residuary entry at item (id) of the said notification, namely, Services by way of job work other than (i), (ia), (ib) and (ic) above.
the impugned services supplied by the applicant to GPL are in the nature of job work services, classifiable under Entry at item (id) under heading 9988 of Notification No.11/2017-Central Tax Rate dated 28.06.2017.
Services supplied by the applicant are in the nature of job work services, and will be covered by the residuary entry at item (id) under heading 9988 of Notification No. 1/2017-Central Tax Rate.
Classification of service— In the instant case, the applicant, seeking an advance ruling in respect of the following question.
Whether as per Notification no. 20/2019 dated 30/0912019, services provided by Garware industries Limited falls under clause (id) Heading 9988.
The basic issue before this authority is whether the activity carried out by the applicant as per the agreement with M/s Garware Polyester Limited (GPL) amounts to job-work and if yes, whether the said activity falls under clause (id) Heading 9988 of Notification no. 20/2019 dt 30/09/2019.
Since no new product comes into existence after the process conducted by the applicant on the raw materials supplied by GPL, therefore the process undertaken will come under the purview of job-work 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 to GPL and as a job worker, carries out processes on goods i.e. Polyester Films supplied by the principal i.e, GPL.
Held that— the services provided by the applicant does not fall under (i), (ia), (ib), (ic) of the of Notification No.11/2017-Central Tax Rate. Therefore we find that the subject supply of services will be covered by the residuary entry at item (id) of the said notification, namely, Services by way of job work other than (i), (ia), (ib) and (ic) above.
the impugned services supplied by the applicant to GPL are in the nature of job work services, classifiable under Entry at item (id) under heading 9988 of Notification No.11/2017-Central Tax Rate dated 28.06.2017.