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2019 (4) TMI 73 - AAR - GSTClassification of supply - Job work - Mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal - whether classified under Sl.No.26(i)(b) of 11/2017 (Central Tax (Rate)) and SRO.No.370/2017. Held that:- The materials supplied for execution of job work are falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975. The materials like textile, carpets, coir etc. are supplied by the principal for executing job works along with moulds in the required designs. All the raw materials supplied by are covered under Chapter 50 to 63 of the Customs Tariff Act, 1975. Therefore the job work services applied on such goods are squarely come under Sl.No. 26(i)(b) of Notification 11/2017 and taxable @ 5% GST.
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