Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 30-06-2017

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..... scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 30-06-2017-reg. I am directed to say that doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 30-06-2017 inserted with effect from 01-10-2019 to implement the .....

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..... ib), (ic), (id), (ii), (iia) and (iii) above. 9 - 3. Job work has been defined in GGST Act as under. "Job work means any treatment or processing undertaken by a person on goods belonging to another registered person and the expression `job worker' shall be construed accordingly." 4. In view of the above, it may be seen that there is a clear demarcation between scope of the ent .....

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