Subject activity be covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17, as amended, as in subject matter, applicant supplies services by way of job-work on goods belonging to another registered person.
Authority for Advance Ruling —– Job Work --– The applicant is providing Job work of pharmaceutical Drugs companies. The applicant sought Ruling as to what is rate of tax applicable to the Services by way of job work on Diphenylmethoxy ‘N’ N- diethylaminethanol HCL (Job work of pharmaceutical Drugs), undertaken by the applicant as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019.
Held that:- The Hon’ble Authority for Advance Ruling held that subject activity is covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17and GST is leviable at 12%.
Subject activity be covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17, as amended, as in subject matter, applicant supplies services by way of job-work on goods belonging to another registered person.
Authority for Advance Ruling —– Job Work --– The applicant is providing Job work of pharmaceutical Drugs companies. The applicant sought Ruling as to what is rate of tax applicable to the Services by way of job work on Diphenylmethoxy ‘N’ N- diethylaminethanol HCL (Job work of pharmaceutical Drugs), undertaken by the applicant as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019.
Held that:- The Hon’ble Authority for Advance Ruling held that subject activity is covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17and GST is leviable at 12%.