GST on job work

18% gst rate

Rate Gst @ 12% for Job Work.

As per Notification No. 20/2019 - Central Tax ( Rate ), dated 30th September 2020, the GST Rate on Engineering Job Work is 12%.

Also as per Circular No. 126/45/2019 - GST, dated 22nd November 2019, it was clarified that all the "Registered" taxpayers under JOB WORK are to be levied with GST @ 12%.

Since in your case the Job Worker ( PQR ) is a Registered Person, PQR needs to collect GST @ 12% from XYZ ( the Principal ).

Regards,
Shivam RC.