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The services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable fall under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) and GST rate would be 18% for the period upto 21.11.2019. For the period from 22.11.2019 onwards would be 12% in respect of services supplied to registered persons and 18% in respect of services supplied to unregistered persons.

Levy of GST—The main issue to be decided is whether the services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable under Entry No.(id) or (ii) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017. Held that— The services supplied by the applicant M/s. Enp techno engineers, Ahmedabad would fall under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to time) issued under the CGST Act, 2017. The GST liability would be 18% (9% SGST + 9% CGST) for the period upto 21.11.2019. The GST liability for the applicant for the period from 22.11.2019 onwards would be: (i) 12% (6% SGST + 6% CGST) in respect of services supplied to registered persons and (ii) 18%(9% SGST + 9% CGST) in respect of services supplied to unregistered persons.