Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 30-06-2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5/2019 No.GSL/GST/S.168/B.70 Subject- Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 30-06-2017-reg. I am directed to say that doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Notification No. 11/2017- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 9 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ry at item (id), and therefore, covers only such services which are carried out on physical inputs (goods) which are owned by persons other than those registered under the GGST Act. 5. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State Tax. (J P Gupta) Chief Commissioner of State Tax, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X