TMI BlogClarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017X X X X Extracts X X X X X X X X Extracts X X X X ..... PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006 Dated, Agartala, the 26th November, 2019 Circular No. 44/2019 - GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 126/45/2019-GST dated 22 nd November, 2019 by the Department of Revenue, Tax Research Unit. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Encl. : Circular No. 126/45/2019-GST. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-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-Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019 to implement the recommendation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove; 6 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 9 - 3. Job work has been defined in CGST Act as under. Job work m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act. 5. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board. Yours Faithfully, (Shashikant Mehta) OSD, TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X
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