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2021 (10) TMI 629 - AAR - GSTClassification of services - Job-work or not - processing and conversion of Plain Polyester Film into processed All Types of Polyester films - activity amounting to treatment/process or not - whether the activity falls under clause (id) Heading 9988 of N/N. 20/2019 dt 30/09/2019 or otherwise? - HELD THAT:- Since no new product comes into existence after the process conducted by the applicant on the raw materials supplied by GPL, therefore the process undertaken will come under the purview of job-work as defined under Section 2 (68) of the GST Act, 2017. Thus, in view of the applicant is only a job worker to GPL and as a job worker, carries out processes on goods i.e. Polyester Films supplied by the principal i.e, GPL. The services provided by the applicant does not fall under (i), (ia), (ib), (ic) of the above mentioned notification. It is already already found that the impugned services supplied by the applicant are in the nature of jobwork - the subject supply of services will be covered by the residuary entry. The Impugned services provided by applicant falls under clause (id) Heading 9988.
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