Job Work as per Notification No. 20/2019- Central Tax (Rate) dated 30-09-19, Goods and Services Tax - GST

[Sushant Karbhari]

Hello!

What is the exact interpretation of the new wording inserted in Notification No. 20/2019- Central Tax (Rate) dated 30-09-19 as per serial number 26 entry no (id) in item (iv) of Original notification dated 28th June 2017?

Does this mean, other than entries of (i),(ia),(ib) and (ic) all other job work will go under 12% instead of the earlier tax rate of 18%?

This would create a massive impact on the whole job work industry.

Need views on the same with regard to interpretation.

Thanks in advance!

Posts / Replies

[mohan sehgal]

The definition of JOB WORK as per section 2(68)of the CGST Act 2017 is "Job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be costrued accordingly.

Any treatment or process; there is no mention that manufacturing treatment or process are not to be covered....If manufacture related activities were not be covered within clause (id),a specific exclusion of that should have been created under the said clause

[Sanjib Mondal]

dateed please

[Sanjib Mondal]

i need a bill 18%,not 12% by saler party,how do it

[VIJAYA KRISHNA]

concerned,

We are into coating business we received notice from Service tax for the year 2014-15. saying we have to pay Service tax on the total business.We have not claimed any input on raw material which we have imported.And we not charged any duty to our customer.

Our material cost will be 85 % of the entire activity remaining will be job work activity

Kindly suggest us what should be done on this matter

Vijaya Krishna TS