GST on Job Work

Analysis of GST Rates on Job Work in India

Is there any GST on Job Work services ?

Service classification for manufacturing services on physical inputs (goods) owned by others [ job work ] is 9988.

Group 99881 : Food, beverage and tobacco manufacturing services

Group 99882 : Textile, wearing apparel and leather manufacturing services

Group 99883 : Wood and paper manufacturing services

Group 99884 : Petroleum, chemical and pharmaceutical product manufacturing services

Group 99885 : Rubber, plastic and other non-metallic mineral product manufacturing service

Group 99886 : Basic metal manufacturing services

Group 99887 : Fabricated metal product, machinery and equipment manufacturing services

Group 99888 : Transport equipment manufacturing services

Group 99889 : Other manufacturing services

[ Entry No 498 of Annexure to Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services ?

General GST rate  is  9% CGST and 9% SGST / IGST 18%.

Note : There are different GST Rates for Specified Category of Job Work discussed below

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services of Printing of newspapers ?

2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on the Following

Services by way of job work in relation to—

(a) Printing of newspapers;

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for Textiles and textile products ?

w.e.f. 22-8-2017 :-

2.5% CGST and 2.5% SGST/UTGST) or 5% IGST on the following

Services by way of job work in relation to—

(b) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 [ Refer Notification No. 20/2017-Central Tax (Rate), dated 22-8-2017.: Refer Link in Video Description ]

[During 1-7-2017 to 22-8-2017, the entry was as follows –

Services by way of job work in relation to—

b) Textile yarns (other than of man-made fibres) and textile fabrics].

Thus, from 22-8-2017, job work of garments will also be subject to GST @ 5%.

Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for Pearls , precious Stones and Metals ?

w.e.f. 13-10-2017 :  2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on :

Services by way of job work in relation to—

(c) All products falling under chapter 71 of Customs Tariff Act 1975 [Pearls, precious and semi-precious stones, precious metals (like gold, silver, platinum) and their Articles, imitation jewellery, coin]  [Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017]

During 1-7-2017 to 12-10-2017 , the entry was as follows –

2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on :

Services by way of job work in relation to—

(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975”

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for Printing of books , journals and periodicals. ?

2.5% CGST and 2.5% SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(d) Printing of books (including Braille books), journals and periodicals.

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017  ]

What is the rate of GST on Job work Services for Printing of all goods ?

w.e.f. 13-10-2017 :-

2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(da) Printing of all goods falling under Chapter 48 or 49 which attract CGST rate @ 2.5% [IGST Rate 5%]  or Nil   [ inserted in Entry No 26 (i) by Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017] [ Entry No 26 (ia)]

6% CGST and 6% SGST/UTGST) or 12% IGST on the following :-

Services by way of job work in relation to—

(b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6 per cent  [ Entry No 26 (ia)]

[ Refer [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services of Processing of hides, skins and leather  ?

2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for food and food products?

2.5% CGST and 2.5% (SGST/UTGST) or 5% IGST on the following :-

w.e.f. 13-10-2017

Services by way of job work in relation to—

(f) all food and food products falling under chapters 1 to 22 of Customs Tariff Act  [  Inserted by Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 ]

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for waste from food industries and prepared animal fodder ?

w.e.f. 13-10-2017 :-

2.5% CGST and 2.5% SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(g) all products falling under Chapter 23  in the First Schedule to the Customs Tariff Act, 1975  Except dog and cat food put up for retail sale falling under heading 2309 10 00  [ Inserted by Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017]

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for manufacture of clay bricks ?

w.e.f. 13-10-2017  , 2.5% CGST and 2.5% SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(h) Manufacture of clay bricks falling under tariff item 6901 00 10 in the First Schedule to the Customs Tariff Act, 1975 [ Inserted by Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 ]

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for Manufacture of handicraft goods ?

w.e.f. 15-11-2017 : 2.5% CGST and 2.5% SGST/UTGST) or 5% IGST on the following :-

Services by way of job work in relation to—

(i) Manufacture of handicraft goods as defined in Notification No. 32/2017-CT dated 15-9-2017   [Inserted by Notification No. 46/2017-Central Tax (Rate), dated 14-11-2017,]

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017 ]

What is the rate of GST on Job work Services for manufacture of umbrella ?

w.e.f. 13-10-2017

CGST 6% and 6% SGST  /  IGST 12% on the Following  :-

Services by way of job work in relation to—

(a) manufacture of umbrella;

[Inserted by Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017]

[ Refer Entry No 26 [ Heading 9988]  of Notification No 11/2017 Central Tax (Rate) Dated 28th June 2017  and Notification No 8/2017 Integrated Tax (Rate) Dated 28th June, 2017 effective from 1-7-2017]

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