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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Rate of tax - mixed supply or not - Job work activity or not - ...


Fabrication and Painting of Steel Structures Classified as Mixed Supply Under GST, Subject to 12% Tax Rate, Section 8(b).

December 5, 2020

Case Laws     GST     AAR

Rate of tax - mixed supply or not - Job work activity or not - applicant does job work on the materials and design belonging to another registered person - The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel structures. It is taxable @ 12% in terms of the provisions under section 8(b) of the GST Act. - AAR

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