Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017and taxable at the rate of 5 per cent GST.
Note : Sr No 26(i)(b) of Notification No 11/2017 Central Tax rate : 2.5% CGST and 2.5% SGST or 5% IGST on :-
| 26 Heading 9988(Manufacturing services on physical inputs (goods) owned by others) |
| (i) | Services by way of job work in relation to— .. [(b) textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);] |
AUTHORITY FOR ADVANCE RULINGS, KERALA
Estera Polymers, In re
S. ANILKUMAR AND B.S. THYAGARAJABABU, MEMBERS
ADVANCE RULING NO. KER/35/2019
MARCH 1, 2019
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