The AAR encountered conflicting interpretations regarding the ...

Job Work Classification Dispute Escalates: Technical Disagreement on GST Treatment Triggers Formal Appellate Review Under Section 98(5)

May 14, 2025

Case Laws GST AAR

The AAR encountered conflicting interpretations regarding the classification of job work under Section 2(68) of the CGST Act and the nature of service supply under Section 7(1A) read with Schedule-II. Due to fundamental disagreements between authority members on the tariff classification and applicable GST rate, the matter was formally referred to the Appellate Authority in Jaipur as per Section 98(5) of the CGST Act, 2017, without reaching a definitive substantive ruling on the underlying legal questions presented by the applicant.

View Source

← Previous Next →

The AAR encountered conflicting interpretations regarding the ...

Job Work Classification Dispute Escalates: Technical Disagreement on GST Treatment Triggers Formal Appellate Review Under Section 98(5)

May 14, 2025

Case Laws GST AAR

You may also like:

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

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...

Rate of GST - Job-Work service - business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components - Goods owned...

Disallowance of job work expenses - there is a direct relation between the amount of sales viz a viz the job work charges incurred by the assessee, therefore such...

Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

Liability of make payment of GST - works contract - payment/reimbursement of the applicable GST on the amount of work executed - Works Contract executed prior to GST...

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT

Classification of services - activity of insulating of bare M.S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the...

Generation of waste - Job work - applicability of GST - any waste and scrap generated during the job work may be supplied by the registered job worker directly from his...

Classification of supply - Composite supply or not - Job-Work or not - activity of tanning, with chemical consumption - treatment or processing undertaken on goods owned...

Quick Updates: