Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017

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..... RAIPUR, ATAL NAGAR, DISTRICT-RAIPUR No./ST/Tech//2019/13381 Nava Raipur, Atal Nagar, Dated : 31.12.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) . S .....

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..... e) dated 28-06-2017 inserted with effect from 01-10-2019, prescribes 12% GST rate for all services by way of job work. This makes the entry at item (iv) which 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) .....

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..... Notification No. 11/2017-State Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in section 2 (68) of Chhattisgarh Goods and Service Tax 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 b .....

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