Classification of Supply — The petitioner requested advance ruling on the activities like, mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl.No.26(i)(b) of Notification 11/2017-(Central Tax (Rate)) and SRO.No.370/2017.

Held that— Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and mattings to principal constitute supply of job work services and the job work services applied on such goods are squarely come under of Notification 11/2017-(Central (Rate)) and SRO.No. 370/2017.—Estera Polymers, In Re… [2019] 10 TAXLOK.COM 044 (AAR-Kerala)