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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) - Goods and Services Tax - 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 19 .....

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pter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);] 12[***] 5 - 30[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. .....

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12 per cent. 12 -] (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33[, (ia), (ii) and (iia)] above. 18 -] ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017, before it was read as, 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products fa .....

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Tariff Act, 1975 (51of 1975). 12[***] 5 - 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 18 -] ************* Notes: As amended vide notification 20/2017 dated 22-8-2017, .....

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