GST Rate on job work, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ (Sender of the goods) and PQR (job worker) both are registered under GST. The activity carried out by PQR amounts to manufacture. PQR is required to charge 12% GST or 18%?

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

PQR is required to charge 12% gst since both XYZ and PQR are registered under GST Act whether process applied amounts to manufacture or not vide circular No. 126/45/2019-GST dated 22.11.2019 and Sl. No. 26 (id) of Notification No. 11/2017-CT (Rates) dated 28.06.2017 as amended.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Kaustubh Sir, still you are in doubt on GST. As well experienced you have to give advice to others,

[KASTURI SETHI]

Dr.Govindarajan Ji, Yes, Sir. I agree with your observation and opinion. So much discussion has taken place not only in this forum but also in many other fora. After Board's circular, no doubt has been left. Criteria is of only registered and unregistered person.

[Ganeshan Kalyani]

Circular is playing a pivotal role. It clarifies the doubts on Notifications, Section, Rules etc.

[YAGAY andSUN]

We do agree with the views of experts.