Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. F.12(56)FD/Tax dated 29-06-2017

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..... 17 (134-Pt.-II) ACCT/GST/2017/5151 Date: 05/12/2019 GST Circular No. 47/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, . Subject - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. F.12(56)FD/Tax dated .....

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..... matter has been examined. The entries at items (id) and (iv) under heading 9988 read as under: (3) (4) (5) (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - (iv) Manufacturing services on ph .....

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..... way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at item (id), and therefore, covers only such services which are carried out on physical inputs (goods) which are owned by persons other than those registered under the RGST Act. (Dr. Pr .....

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