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TMI Blog2022 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be treated as services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48. However, in both the cases, the applicable rate of tax would be 12% as specified at items (ia)(b) and (iia) respectively under entry no. 26 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal Tax Notification No. 1135 F.T. dated 28.06.2017), as amended form time to time. Supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed, would attract tax @ 12% irrespective of the recipient of the services is registered under the GST Act or not. - WBAAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of these proceedings, the expression GST Act would mean the CGST Act and the WBGST Act both. 1.2 The applicant is stated to be engaged in manufacturing of printed box, mono cartons, labels etc and also undertakes works contract of the same nature. In the process of works contract, the applicant receives only duplex board from its customer on which the applicant undertakes the work of printing, lamination, punching, cutting and other related activities.. 1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking an advance ruling on applicability of GST rate on works contract (job work). 1.4 The aforesaid question on which the advance ruling i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied by the applicant. 2.2 The applicant submits that it has been clarified in Circular 126/45/2019-GST dated 22.11.2019 that job work services supplied to a registered person would attract tax @ 12% and the same would be taxable @ 18% when provided to an unregistered person. The applicant accordingly charges tax @ 12% on job work services provided to registered person and 18% on job work services provided to unregistered persons. 3. Submission of the Revenue The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess on goods belonging to another person shall be treated as job work if the goods are owned by a registered person. In other words, when such goods are owned by a person who is not registered, the same shall not be regarded as job work. 4.4 We find that rate of tax on services of job work in relation to various activities has been specified in entry no. 26 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal Tax notification No. 1135 F.T. dated 28.06.2017), as amended form time to time, Since the instant issue involves services related to printing, relevant extract of the said entry is reproduced herein under for ease of reference: Sl.No. Chapter, Section, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (including Braille books), journals and periodicals. (c) printing of all goods falling under Chapter 48 or 49, which attract State tax @ 2.5 per cent. or Nil. 2.5 (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract State tax @ 6 per cent 6 (iii) *** (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 112 of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 [corresponding West Bengal Tax Notification No.1125 F.T. dated 28.06.2017]. 4.7 On the basis of above, we hold that the activities undertaken by the applicant for printing on duplex board belonging to its customer including cutting, punching and lamination, as and when required by the customer, shall be treated as services by way of job work in relation to printing of all goods falling under Chapter 48 where the customer is registered under the GST Act. In cases where the customer is not registered under the GST Act, the same shall be treated as services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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