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PHOTOCOPY CONTRACT

CA Abbasali H. Bhaisaheb (Working as A FACULY FOR CA STUDENTS) (1127 Points)

04 September 2017

My client got a contract from ONGC where he has to do a work of typing and printing Copies in form of spiral books.

will this be classified as service or goods??

what shall be the rate

plz reply friends

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5 Replies

Alikoya (72 Points)
Replied 06 September 2017

it is like operation of Job work - service . ONGC have to collect GST @ 9+9℅

CA Abbasali H. Bhaisaheb (Working as A FACULY FOR CA STUDENTS) (1127 Points)
Replied 06 September 2017

job work???

goods does not belong to principle. no PA relationahip

sanjay balande (Assistant Manager (Accounts & Indirect Taxes)) (103 Points)
Replied 06 September 2017

IT IS A JOB WORK. PRINTING AND USING PAPER IS ANCILLARY TO THE MAIN JOB.

IF A JOB WORKER'S TURNOVER IS BELOW RS. 20 LAKH AND HE HAS NOT REGISTERED UNDER GST, THEN ONGC HAS TO PAY GST 18% (CGST-9%, SGST-9%) ON REVERSE CHARGE BASIS AND AVAIL THE INPUT CREDIT.

sanjay balande (Assistant Manager (Accounts & Indirect Taxes)) (103 Points)
Replied 06 September 2017

IT IS A JOB WORK. PRINTING AND USING PAPER IS ANCILLARY TO THE MAIN JOB.

IF A JOB WORKER'S TURNOVER IS BELOW RS. 20 LAKH AND HE HAS NOT REGISTERED UNDER GST, THEN ONGC HAS TO PAY GST 18% (CGST-9%, SGST-9%) ON REVERSE CHARGE BASIS AND AVAIL THE INPUT CREDIT.