Taxability of Jobwork done for imported materials i.e TEA and re-exporting the same.
The place of supply for this transaction shall be “location where services are actually performed” as per Section 13(3)(a) of IGST Act 2017
The process of providing job work service to the foreign principal , in the premises of the applicant as per the specification of the recipient of services is taxable under APGST Act 2017/ CGST Act 2017 as per Entry No 26(HSN Code 9988) Provisio (iv) and Liable to tax @ 18%
Andhra Pradesh Authority of Advance Ruling
AAR/AP/8(GST)/2018 dt. 20.08.2018
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