Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.06.2017 (Notification No11/2017-Central Tax (Rate), Dated 28.06.2017)

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..... axes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No.126/45/2019 (Central) 04/2020 (State), Dt. 10-01-2020. Sub: - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.0 .....

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..... covers "manufacturing services on physical inputs owned by others" with GST rate of 18%, redundant. 2. The 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 physical inputs (goods) owned by others, other than (i), (ia), (ib .....

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..... 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 APGST Act. 5. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Chief Commissioner of State Tax. Chief Commissioner (ST).
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