9911796707
TMI Blog2023 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017, means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly. The applicant has stated that they are engaged in converting the inputs Nitroantraquinone (HSN 2909); (ii) Monon methyl Amine (HSN 2921) (iii) Bromine (HSN 2801) supplied by the principal into Antraquinone derivatives (HSN 2914). A conjoint reading of notification No. 11/2017-CT (Rate) dated 28.6.2017, as amended, together with circular No. 126/45/2019-GST dated 22.1 1.2019, clearly depicts that there is a clear demarcation between scope of the entries at item (id) and item (iv) in so far as heading 9988 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is done by the appellant for their client M/s. Profile Bio-Chemical Pvt Ltd., who is registered under GST. The applicant has further stated that they undertake job work only for clients registered with GST; that during the job work, ownership of the goods does not change i.e. remains with its client. 3. The applicant, has given the process flow chart, which depicts the following viz Nitroantraquinone + Monon methyl Amine+Water Bromine Addition Centrifuge Distillation in presence of solvent (Toluene) Filtration Chilling Centrifuge Final product in Dry form ie Antraquinone derivatives 4. Detailing the process, the applicant has stated that originally the Nitroantraquinone and Monon methyl Amine are in dry/powder form. The applicants mixes the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application. Discussion and findings 8. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts the applicant s submission/interpretation of law in respect of question on which the advance ruling is sought. 10. Before delving on to the aforementioned qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this process [for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as Cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, case in and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 2.5 - (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - [Notification No. 1/2018-C.T. (Rate), dated 25-1-2018] (j) against serial number 26, in column (3). - (A) in item (i), after sub-item (e), the following sub-item shall be inserted, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ib) and (ic) above; 6 - (iv) Manufacturing services on physical inputs(goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above; 9 - 3. Job work has been defined in CGST Act as under. Job work means any treatment or processing undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly. 4. In view of the above, it may be seen that there is a 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 28-6-2017. 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (HSN 2914). A How chart of the process is also provided which we have reproduced above. 13. A conjoint reading of notification No. 11/2017-CT (Rate) dated 28.6.2017, as amended, together with circular No. 126/45/2019-GST dated 22.1 1.2019, clearly depicts that there is a clear demarcation between scope of the entries at item (id) and item (iv) in so far as heading 9988 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 is concerned. While entry (id), ibid covers job work services as defined in section 2(68) of CGST Act, 2017, in respect of treatment or processing undertaken by a person on goods belonging to another registered person, the entry (iv) on the other hand while excluding the services covered by entry (id), covers o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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