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Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017 - GST - States - GST-31/2019-20

Extract

..... otification entry at item (id) under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017 inserted with effect from 01-10-2019 to implement the recommendation of the GST Council to reduce rate of GST on all job work services, which earlier attracted 18 % rate, to 12%. It has been stated that the entry at item (id) under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017, inserted with effect from 01-10-2019, prescribes 12% GST rate for all services b .....

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Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017 - GST - States

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..... services as defined in section 2 (68) of KGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at item (id), and therefore, covers only such services which are carried out on physical inputs (goods) which are owned by persons other than those registered under the KGST Act. 5. Difficulty, if any, in the implementation o .....

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Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017 - GST - States

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