Clarification on manufacturing services on goods owned by others

Rate

Remarks

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

(i) Services by way of job work in relation to-

2.5

(a) Printing of newspapers;

(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)

Substituted vide Notification No.-20/17 CTR dt. 22.08.2017

(c) all products other than diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";

Inserted vide Notification No.20/2019 CTR dt.30.9.2019

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

(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5% or Nil

Inserted vide Notification No.31/17 CTR Dt.13.10.2017

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

(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;";

Inserted vide Notification No.1/18 CTR dt. 25.1.2018

(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

Inserted vide Notification No.31/17 CTR Dt.13.10.2017

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter

(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";

(i) manufacture of handicraft goods

Inserted vide Notification No.46/17 CTR 14.11.2017

(ia)Services by way of job work in relation to

6

Inserted vide Notification No.31/17 CTR Dt.13.10.2017

(a) manufacture of umbrella

(b) printing of all goods falling under Chapter 48 or 49, which attract CGST @6 %

(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)

0.75

Inserted vide Notification No.20/2019 CTR dt.30.9.2019

(ic) Services by way of job work in relation to bus body building

9

(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;

6

(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

2.5

Substituted vide N-20/17 dt. 22.08.2017

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals.

(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @2.5 % or Nil

2.5 or Nil

Inserted vide Notification No.31/17 CTR Dt.13.10.2017

(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 CGST @6%.

6

Inserted vide Notification No.31/17 CTR Dt.13.10.2017

(iii) Tailoring services.

2.5

Substituted vide Notification No.1/18 CTR dt. 25.1.2018

(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia),(ib), (ic), (id), (ii), (iia) and (iii) above.

9

Inserted vide Notification No.20/2019 CTR dt.30.9.2019