Manufacturing services on physical inputs owned by principal is treated as service by way of job work and is covered under Heading No. 9988 and, thus, activity of job work carried out on materials supplied by principal falling under HSN 5702 & 5703 are taxable at rate of 2.5 per cent CGST and 2.5 per cent SGST vide Entry No. 26(i)(b), Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017
AUTHORITY FOR ADVANCE RULINGS, KERALA
Irene Rubbers, In re
S. ANIL KUMAR AND B.S. THYAGARAJABABU, MEMBER
ADVANCE RULING NO. KER/45/2019
APRIL 12, 2019
Radhika Chandra Sekhar, Adv. for the Applicant.
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