The job work services undertaken by the applicant by way of treatment or processing such as anodizing, plating, on the goods / materials 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)- In the instant case, applicant is private company engaged in providing job work services by carrying out the processes such as anodizing, plating on the materials sent by its customers, on job work basis.
the applicant has sought advance ruling in respect of the following question:
Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28-06-2017 as amended time to time and clarification Circular No.126/45/2019-GST dated 22-11-2019 serial number 26 of the said notification as amended time to time specifies tax rate for the heading 9988 (manufacturing services on physical inputs (goods) owned by others), Whether our activity falls under item number (id) which attracts 12% tax rate (GSTs at 6%) or whether it falls under item number (iv) which attracts 18% tax rate (GSTs at 9%)
The core issue before this authority is to decide that whether the job work services provided by the applicant are covered under clause (id) or clause (iv) of entry number 26 of Notification No.11/2017-Central Tax(Rate) dated 28-06-2017 for the heading 9988 or not.
Held that- The job work services undertaken by the applicant by way of treatment or processing such as anodizing, plating, on the goods / materials 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 by way of treatment or processing such as anodizing, plating, on the goods / materials 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)- In the instant case, applicant is private company engaged in providing job work services by carrying out the processes such as anodizing, plating on the materials sent by its customers, on job work basis.
the applicant has sought advance ruling in respect of the following question:
Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28-06-2017 as amended time to time and clarification Circular No.126/45/2019-GST dated 22-11-2019 serial number 26 of the said notification as amended time to time specifies tax rate for the heading 9988 (manufacturing services on physical inputs (goods) owned by others), Whether our activity falls under item number (id) which attracts 12% tax rate (GSTs at 6%) or whether it falls under item number (iv) which attracts 18% tax rate (GSTs at 9%)
The core issue before this authority is to decide that whether the job work services provided by the applicant are covered under clause (id) or clause (iv) of entry number 26 of Notification No.11/2017-Central Tax(Rate) dated 28-06-2017 for the heading 9988 or not.
Held that- The job work services undertaken by the applicant by way of treatment or processing such as anodizing, plating, on the goods / materials 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%.