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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..... .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. 1135-F.T. dated 28-06-2017 inserted with effect from 01-10-2019 to implement the recommendation of the GST .....

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..... 9 - 3. Job work has been defined in WBGST 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 entries at item (id) and item (iv) under heading 99 .....

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