Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.06.2017 (Notification No11/2017-Central Tax (Rate), Dated 28.06.2017)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No.126/45/2019 (Central) 04/2020 (State), Dt. 10-01-2020. Sub: Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bes 12% GST rate for all services by way of job work. This makes the entry at item (iv) which covers manufacturing services on physical inputs owned by others with GST rate of 18%, redundant. 2. The matter has been examined. The entries at items (id) and (iv) under heading 9988 read as under: (3) (4) (5) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.06.2017. Entry at item (id) covers only job work services as defined in section 2 (68) of APGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X