Manufacturing services on physical inputs owned by principal is Job work : AAR

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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