Works Contract HS Code & Rate, Goods and Services Tax - GST

[KIRTIKUMAR PUROHIT]

Works Contractor done work on material; as per specification of work provided by manufacturer, in manufacturer premises, work contractor with his man power, here my question is:

1 in this case service call as Works Contract or Manpower supply?

2 Any Exemption is available in both case ? if no

3 what is GST Code and Rate?

Posts / Replies

[vk agarwal]

1. This is not a works contract service but a job-work because inputs have been supplied by the principle manufacturer

2 It is a job-work service,it attracts GST @ 18% on conversion charges only. No exemption except the exemption up to 20 lac turn over

[KIRTIKUMAR PUROHIT]

Thank you very much Team for prompt reply.

[KASTURI SETHI]

SAC 998898