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TMI BlogGST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019X X X X Extracts X X X X X X X X Extracts X X X X ..... GST RATE ON JOB WORK WITH AS PER NOTIFICATION 20 DATED 30.9.2019 X X X X Extracts X X X X X X X X Extracts X X X X ..... process we required Chemicals , as on date we are charging 18% GST, Now as per Notification No 20 we should charged 12% or Not, Whether we are cover under the said Notification. Kindly Guide Us Thanking You Reply By Rajagopalan Ranganathan: The Reply: Sir, Since plating and powder coating will not bring any change in character and use of input goods received from other registered person it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be covered by Sl. No. (id) of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended and the rate of tax is CGST 6%+SGST/UTGST 6%. Reply By KASTURI SETHI: The Reply: In the absence of the definition of 'manufacturing service' in the GST Acts, the issue has become debatable. The term,'manufacture' has been defined but 'manufacturing service' has not been de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined. The 'manufacture' has relevance in this scenario. Reply By Atul Rathod: The Reply: Need to check whether the same amounts to manufacture. As per my view- powder coating amounts to manufacture. If manufacturing service by way of job work to registered person-12% If manufacturing service by way of job work to unregistered person-18% if service not amounts to manufacturing servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-18% irrespective of registered person or unregistered person. Reply By KASTURI SETHI: The Reply: 2008 (10) S.T.R. 317 (Tri. - Bang.) = 2008 (1) TMI 105 - CESTAT BANGALORE A.G. SHIBU Versus COMMISSIONER OF CUS., C. EX. & S.T., COCHIN Reply By HIREGANGE& ASSOCIATES: The Reply: I think there are also decisions where it was held as the same amounts to manufacture. Reply By Atul Rathod: The Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y: Dear Kasthuri ji, I think there are also decisions which held that the same amounts to manufacture. Reply By KASTURI SETHI: The Reply: Yes. There are. It depends upon chapter to chapter (Commodity to commodity) and Chapter note to that product pertaining to the period prior to 1.7.17 (Central Excise era). Position under GST regime The process of powder coating neither changes the characte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the goods nor a new product is emerged. This process does not qualify to the definition of 'manufacture' provided .Section 2(72) of CGST Act.
Reply By KASTURI SETHI:
The Reply:
The conflicting decisions pertaining to pre-GST era in this context have lost their relevance. We are to follow the definition of 'manufacture' under Section 2 (72) of CGST Act for all purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... iscussion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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