Tag Archives: job work

Manufacturing services on physical inputs owned by principal is Job work : AAR

By | May 16, 2019

Manufacturing services on physical inputs owned by principal is treated as service by way of job work and is covered under Heading No. 9988 and, thus, activity of job work carried out on materials supplied by principal falling under HSN 5702 & 5703 are taxable at rate of 2.5 per cent CGST and 2.5 per… Read More »

Mixing of rubber with other materials supplied by principal, is job work services, taxable at 5% : AAR

By | April 2, 2019

Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017and taxable… Read More »

Circular No 38/12/2018 : GST : Job Work Issues clarified by CBEC

By | March 27, 2018

Circular No 38/12/2018 Clarification on issues related to Job Work vide Circular No 38/12/2018 Dated 26th March, 2018 F. No. 20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 26th March, 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)/The… Read More »

Job Work -FAQ on GST released by CBC

By | September 24, 2016

Job Work FAQ on GST released by CBC MGL= Model GST Law BUY Q 1. What is job-work? Ans. Section 2(62) of the MGL provides that “job-work” means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression “job-worker” shall be construed accordingly. This definition is… Read More »

Job work provision under GST

By | September 4, 2016

JOB WORK UNDER GST BUY Special provisions for job work “Job work” means undertaking any treatment or process by a person on goods belonging to another registered taxable person and the expression “job worker” shall be construed accordingly – clause 2(62) of Model GST Law, 2016. Clause 16A of Model GST Law, 2016 make provisions… Read More »