Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019, Goods and Services Tax - GST

Issue Id: - 115623
Dated: 5-11-2019
By:- NILESH PITALE
GST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019

  • Contents

Respected Experts

My Clint Is works contactor ( As defined Under M VAT Act). He is Doing Job of plating & powder coating of Input goods Received from other Registered Person,for the same process we required Chemicals ,

as on date we are charging 18% GST, Now as per Notification No 20 we should charged 12% or Not, Whether we are cover under the said Notification.

Kindly Guide Us

Thanking You

Post Reply

Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 5-11-2019
By:- Rajagopalan Ranganathan

Sir,

Since plating and powder coating will not bring any change in character and use of input goods received from other registered person it will be covered by Sl. No. (id) of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended and the rate of tax is CGST 6%+SGST/UTGST 6%.


2 Dated: 5-11-2019
By:- KASTURI SETHI

In the absence of the definition of 'manufacturing service' in the GST Acts, the issue has become debatable. The term,'manufacture' has been defined but 'manufacturing service' has not been defined. The 'manufacture' has relevance in this scenario.


3 Dated: 5-11-2019
By:- Atul Rathod

Need to check whether the same amounts to manufacture.

As per my view- powder coating amounts to manufacture.

If manufacturing service by way of job work to registered person-12%

If manufacturing service by way of job work to unregistered person-18%

if service not amounts to manufacturing service-18% irrespective of registered person or unregistered person.


4 Dated: 5-11-2019
By:- KASTURI SETHI

2008 (10) S.T.R. 317 (Tri. - Bang.) = 2008 (1) TMI 105 - CESTAT BANGALORE A.G. SHIBU Versus COMMISSIONER OF CUS., C. EX. & S.T., COCHIN

 


5 Dated: 5-11-2019
By:- HIREGANGE& ASSOCIATES

I think there are also decisions where it was held as the same amounts to manufacture.


6 Dated: 5-11-2019
By:- Atul Rathod

Dear Kasthuri ji,

I think there are also decisions which held that the same amounts to manufacture.


7 Dated: 5-11-2019
By:- KASTURI SETHI

Yes. There are. It depends upon chapter to chapter (Commodity to commodity) and Chapter note to that product pertaining to the period prior to 1.7.17 (Central Excise era).

Position under GST regime

The process of powder coating neither changes the character of the goods nor a new product is emerged. This process does not qualify to the definition of 'manufacture' provided .Section 2(72) of CGST Act.


8 Dated: 6-11-2019
By:- KASTURI SETHI

The conflicting decisions pertaining to pre-GST era in this context have lost their relevance. We are to follow the definition of 'manufacture' under Section 2 (72) of CGST Act for all purposes.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||