GST on Jobwork done for foreign customer on imported materials and re-exporting the same : AAR Clarify

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same.

Held

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

Synthite Industries

AAR/AP/8(GST)/2018 dt. 20.08.2018

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