Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017

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..... UR No./ST/Tech//2019/13381 Nava Raipur, Atal Nagar, Dated : 31.12.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject- Clarific .....

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..... d with effect from 01-10-2019, prescribes 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) (id) Services by way of job work other than (i), ( .....

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..... ssing 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 Chhattisgarh Goods and Service Tax Act, 2017. 5. Difficult .....

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