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GST@ 12% ON JOBWORK AGAINST 20/2019- Central Tax (Rate)

Rate / HSN codes 15980 views 7 replies

Ganesan

Junior Executive - Accounts

30 Points Posted on 15 October 2019

Dear All,

We are doing job work activities to aviation customers for the Mfr of Rubber product & Metal Product. Now we charged GST @ 18%. and Using SAC Code 9988 [ (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.]

As per Not.No. 20/2019- Central Tax (Rate), GST rate will be change @ 12%.

Kindly suggest us, can we implement GST @ 12 % for further job work activities for rubber product and metal product ?

Thanks

Replies (7)

Quick Summary

Discussion on GST rate for job work under SAC 9988 for manufacturing services on goods owned by others. As per Notification 20/2019-Central Tax (Rate), GST rate reduced from 18% to 12% effective from 01.10.2019 for eligible job work activities like rubber and metal products.

sumit jain

15 Points Posted on 15 October 2019

Yes wef 01.10.19 u can charge 12 percent

CA Dhruva Kalamanji

Chartered Accountant

1996 Points Posted on 15 October 2019

Dear Ganeshan

as per notification if tax rate is reduced then you can implement the same. notification will also specify the date for effective commencement.

honestly i have not seen that 20/2019 notifications. however if notification reduces rate then from effective date you can also implement

kindly share me the notification you have quoted at below mail

Thank you
You can also write to me at sthayin @ gmail for further assistance

Pankaj Rawat

GST Practitioner

55067 Points Posted on 15 October 2019

Yes.... it's being effective from 1/10/2019 , you charge 12% GST on same

Aniket

Article Assistant

34 Points Posted on 31 October 2019

Dear Members,

Kindly guide me for 6 Digit SAC Code for Engineering Job Work as currently we are using 9988 SAC but in the coming month we will require 6 Digit SAC Code which i am unable to find in GST Tarrif

Chapter / Section / Heading	Descripttion of Service	CGST	SGST/UTGST	IGST
		Rate(%)	Rate(%)	Rate(%)
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)	(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;	6	6	12

shahyar husain

1240 Points Posted on 13 November 2020

Can somebody please tell me the SAC codes for mobile phones and tablets, separately.

Indira Priyadarsini Kota

Practice

590 Points Posted on 19 January 2021

Since mobiles and tablets are goods, they will have HSN codes. 8517 for Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network