TMI Blog2019 (4) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The materials supplied for execution of job work are falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975. The materials like textile, carpets, coir etc. are supplied by the principal for executing job works along with moulds in the required designs. All the raw materials supplied by are covered under Chapter 50 to 63 of the Customs Tariff Act, 1975. Therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the principal for executing job works along with moulds in the required designs. The petitioner cut the materials in desired size and mixing the material with molten rubber compound. Accordingly, the molten rubber compound and textile/coir materials are fused/vulcanized perfectly with the aid of hydraulic press. Thereafter, the edges are cut for finishing and the finished product like rubber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services applied on such goods squarely come under SI.No.26 (i)(b) of Notification 11/2017. The matter was analyzed in detail. Any treatment or process undertaken by a person on the goods belonging to another registered person is a jobwork as defined in clause (68) of Section 2 of the CGST/SGST Act. As per the Circular No.38/12/2018 Dt.26-03-2018 issued by CBEC, it is clarified that, in additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny goods or services used by him for supplying the job work services, if recovered from the principal. The materials supplied for execution of job work are falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975. The materials like textile, carpets, coir etc. are supplied by the principal for executing job works along with moulds in the required designs. All the raw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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