Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017

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..... o. 47/2019 ( Circular No. 126/45/2019-GST ) DATED: 10.12.2019 Subject Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017 Doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Notification No. 113 .....

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..... (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 9 - .....

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..... ntry 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 WBGST Act. 5. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Commissioner. 6. This Trade Circular shall be deemed to have come into force on 22.11.2019. .....

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