TMI Blog2021 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CBIC, that the job works defined under Section 2 (68) of the CGST Act i.e. job work services by way of treatment or processing undertaken by a person on goods belonging to another registered person are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, and clause (iv) of the notification supra covers only services which are excluded under clause (id) and also carried out on physical inputs (goods), owned by the unregistered person/s. In the instant case the applicant provides the job work services on the goods belonging to registered persons and hence are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated 28.06.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following questions: a. What is the GST Rate applicable for Job work service? b. Whether it falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% or (iv) which covers manufacturing services on physical inputs owned by others @ GST 18%? 4. Admissibility of the application: The questions, on which advance ruling has been sought are in respect of applicability of a notification issued under provisions of the CGST/KGST Act and determination of the liability to pay tax on any goods or services or both and hence the application is admissible under Sections 97(2) (b) and (e) of the CGST Act 2017 respectively. 5. BRIEF FACTS OF THE CASE: The applicant furnishes the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28-06-2019 under heading 9988 (Manufacturing services on physical inputs (goods) owned by others). 6.2 The applicant states that Job Work, u/s 2(68) of CGST Act 2017, is defined to mean as any treatment or processing undertaken by a person on goods belonging to another registered person and the expression 'job worker' shall be construed accordingly. 6.3 The applicant contends that as per Notification 11/2017 Central Tax (Rate) dated 28-06-2017 their services of Job work are covered under Serial number 26 Heading 9988 (manufacturing services on physical inputs (goods) owned by others), i.e [(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above at 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also submissions made by their learned representative during the time of hearing. 10. The applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 28-06-2017. Entry at item (id) covers only job work services as defined in Section 2 (68) of CGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to 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 CGST Act . 12. It could be inferred from the foregoing circular (para 4) that the job works defined under Section 2 (68) of the CGST Act i.e. job work services by way of treatment or processing undertaken by a person on goods belonging to anothe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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