Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017

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..... f Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 02-12-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-31/2019-20 Subject - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017-reg. .....

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..... ding 9988 read as under: (3) (4) (5) (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), .....

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..... person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry 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 KGST Act. 5. Difficulty, if any, in the implementation of this Circular may be brought to the notice of this office. .....

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