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Job work in GST, Goods and Services Tax - GST

Issue Id: - 115726
Dated: 29-11-2019
Job work in GST

  • Contents

Sir, i m engaged in activity of bottling, packaging and labelling of beer/wine on the material provided by supplier, then after bottling, i will return material to supplier.

Whether this is considered as Job work activity and i will take benefit of 12% GST rate on job work.

Or department will said that this is not job work, you have to pay 18% GST being you are doing only packaging of goods.

Please provide your valuable opinion.

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Showing Replies 1 to 5 of 5 Records

1 Dated: 29-11-2019

All the activities mentioned above amount to manufacture. If goods belong to a registered person rate of GST is 12% Serial No. 26(id) and if goods belong to unregistered person rate of tax is 18% (serial no.26(iv). Notification No.11/17-CT(Rate) dated 28.6.17 as amended vide Notification No. 20/19-CT(R) dated 30.9.19 read with Board's Circular no.126/45/19-GST dated 22.11.19. This is legal position as on today.

In the absence of definition of 'manufacturing services', the situation is still fluid despite Board's circular no.126/45/19-GST dated 22.11.19.

2 Dated: 29-11-2019


As per SAC explanatory note guide issued by CBIC, they mention packaging services not covered under manufacturing services on physical goods owned by others.

See 998549 SAC code explanation. As per 998549, packaging of goods for other is not job work.

3 Dated: 29-11-2019

Your product is not soft drink.

4 Dated: 29-11-2019

See HSN 998818.

5 Dated: 29-11-2019
By:- Ganeshan Kalyani

First you need to see if there is any specific entry relevant to the service you provide in entry 26. If it is there then that specific rate will apply. If not provided then you need to see if the person who owns the goods is an registered person or unregistered person. If goods belonging to registered person then the rate of tax is 12%. And if the goods belonging to an unregistered person then the rate of tax is 18%.


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