9911796707
TMI Blog2021 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 / Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is engaged in providing job work services by carrying out the processes such as anodizing, plating on the materials sent by its customers, on job work basis. 3. In view of the above, the applicant has sought advance ruling in respect of the following question: Applicable rate of GST for our activity when it is provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required treatment, they send back the materials to the customer (i.e., principal manufacturer). They are providing services only to registered person. PERSONAL HEARING PROCEEDINGS HELD ON 07.10.2021 7. Shri Shridharan Bhat, Chartered Accountant and Duly Authorised Representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Bannimantap Division, Mysore Commissionerate, Mysore, in response to this office letter dated 18.08.2021, furnished their comments/views on the issue/s, vide their letter dated 07.09.2021, which are appended below: i. The applicant M/s. Alcoats vide their letter dated 13-08-2021 enclosed to the above Head Quarters dated 25-08-2021 has informed that they provide job work services by carrying out the process such as anodizing, plating on the materials sent by its customers on job work basis, Applicable SAC code for their service is 998873. ii. Further, the applicant vide letter dated 13.08.2021 sought the Advance Ruling from the Advance Ruling Authority in Karnataka, as to whether, their activity falls under item number (id) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 4 of the said Circular, the Board has clarified that "there is clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No.11/ 2017-Central Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in Section 2 (68) of CGST 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 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 CGST Act"; and viii. From the facts furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the applicant are covered under clause (id) or clause (iv) of entry number 26 of Notification No.11/2017-Central Tax(Rate) dated 28-06-2017 for the heading 9988 or not. In this regard we invite reference to para 4 of the circular No.126/45/2019-GST dated 22-11-2019, issued by the CBIC, wherein it is communicated as under: "there is clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No.11/ 2017-Central Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in Section 2 (68) of CGST 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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