Confirmation on gst rate

Rate / HSN codes 269 views 3 replies
can any one confirm me that, the gst rate on Labour charges is 18% ?????
Replies (3)
Yes.... Except Job Work.
If it covers under 9985 SAC code i.e Other employment & labour supply services n.e.c then 18% rate is applicable .

No... It's not specifically mentioned any codes or supplies. It's only applicable to Job works as per definition under GST. As

“job work 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” [Section 2(68)]

 

Job works charges As per Notification 20/2019-CT(R) Dt: 30/09/2019. 

i) For diamond related services

  • Rate of GST reduced from 5% to 1.5% on supply of job work services in relation to diamonds.

ii) For engineering related services other than bus body bldg.

  • The rate of GST reduced from 18% to 12% on supply of machine job work such as in engineering industry, except supply of job work in relation to bus body building which would remain at 18%.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register