TMI BlogGST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Rajagopalan Ranganathan - The Reply = 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%. - Reply By KASTURI SETHI - The Reply = In the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply By Atul Rathod - The Reply = Need to check whether the same amounts to manufacture. As per my view- powder coating amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - Reply By KASTURI SETHI - The Reply = 2008 (10) S.T.R. 317 (Tri. - Bang.) = 2008 (1) TMI 105 - CESTAT BANGALORE A.G. SHIBU V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersus COMMISSIONER OF CUS., C. EX. S.T., COCHIN - Reply By HIREGANGE& ASSOCIATES - The Reply = I think there are also decisions where it was held as the same amounts to manufacture. - Reply By Atul Rathod - The Reply = Dear Kasthuri ji, I think there are also decisions which held that the same amounts to manufacture. - Reply By KASTURI SETHI - The Reply = Yes. There are. It depen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Reply By KASTURI SETHI - The Reply = 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. - GST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019 - Query Started By: - NILESH PITALE Dated:- 5-11-2019 Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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