Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017 (Rate) [FTX.56/2017/24 dated 29-06-2017]

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..... LAR NO. 80/2019-GST Dated Dispur the 23rd December, 2019. Subject: Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017 (Rate) [FTX. 56/2017/24 dated 29-06-2017] -reg. No. CT/GST-15/2017/280 .- I am directed to say that doubts have been raised with regard to scope of the n .....

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..... (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), (ic), (id), (ii), ( .....

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..... o 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 Assam GST Act. 5. This Circular is clarificatory in nature and not meant for any interpretati .....

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