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2021 (8) TMI 786 - AAR - GSTClassification of goods - job work on Diphenylmethoxy'N' N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) - GST rate @ 18% or 12% is to be charged by the supplier? - applicability of CBIC clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 - HELD THAT:- The subject activity merits to 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. GST is leviable at 12%.
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