TMI Blog2021 (8) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... o.126/45/2019- GST dated 22.11.2019 - HELD THAT:- The subject activity merits to be covered at entry id of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17, as amended, as in subject matter, applicant supplies services by way of job-work on goods belonging to another registered person. GST is leviable at 12%. - GUJ/GAAR/R/38/2021 (In Application No. Advance Rulin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sical inputs (goods) owned by others. That the Notification No.11/2017 dated 28-06-2017 was amended vide Notification No.20/2019 dated 30.09.2019, and the following entry was inserted at serial number-26 namely (id) Services by way of job work other than (i), (ia), (ib) and (ic) above , which is chargeable to CGST at the rate of 6% and (iv) Manufacturing service on physical inputs(goods) owned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No.11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20-09-2019 vide Notification No.20/2019-Central Tax (Rate) dated 30th September,2019 as there is no clarification given on these notification on job work of Pharmaceutical Drugs on which we seek your clarification regarding rate of tax applies to our job work s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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