GST Rate on Shrimp Processing

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..... 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 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 .....

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..... (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 9988 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 .....

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..... 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 specifically 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 residuar .....

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..... y 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, Manufacturing Services' has not been defined. - Reply By Ganeshan Kalyani - The Reply = Sri Kasturi Sir , you have clarified the doubts beautifully. The .....

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..... 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. - GST Rate on Shrimp Processing - Query Started By: - Rajendra Prasad Dated:- 20-10-2019 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - .....

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..... taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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