GST Rate on Shrimp Processing

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GST Rate on Shrimp Processing
Query (Issue) Started By: - Rajendra Prasad Dated:- 20-10-2019 Last Reply Date:- 21-10-2019 Goods and Services Tax - GST
Got 4 Replies
GST
Dear Sir, What is the GST tax rate for Job work of Shrimp Processing . Job Work Involves Cleaning , Deveining , Peeling , Cutting of Tail and Head etc. 1.Is it manufacturing . 2.Can we apply special rate for foods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... products. 3. Is it covered under 9988 or 9997. Please clarify. Reply By KASTURI SETHI: The Reply: 1. It does not amount to manufacture. 2. No. covered under Serial no.26(1)(f) of Notification No.11/17-CT(Rate) dated 28.6.17 as amended up to 30.9.19. So rate of tax is 5%. 3. Covered under HSN : 9988 Reply By Rajendra Prasad: The Reply: Dear Sir, Thank you for your reply. The chapter for 9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 988 starts with the word manufacturing services . But shrimp processing is not manufacturing. Then how 9988 is applicable. Chapter heading or entry , which is to be considered for our present issue. Please clarify. Reply By KASTURI SETHI: The Reply: Your product is classified under Chapter/Heading No.0301. (f) All food and food products falling under Chapters 1 to 22 of GST Tariff are specifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cally covered under Serial No.26(1)(f) for job- work under HSN 9988. Six digit HSN is 998812. When it is specifically covered, you cannot go to residuary entry in (id) or (iv). HSN 9997 is not relevant at all. Here is no question of "Whether process amounts to manufacture or not ?" This question arises when your activity falls under 'Other Than' i.e. (id) or (iv). Also the phrase .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , "Manufacturing Services' has not been defined. Reply By Ganeshan Kalyani: The Reply: Sri Kasturi Sir , you have clarified the doubts beautifully. The air is clear. When the rate is specifically provided in the serial number then no need to go for the residual entry of the same serial number. Thanks.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X