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Job Work GST Rate

Kishan Singh (1 Points)

04 December 2019

what is current gst rate of job work and in which field that applies

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RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 04 December 2019

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%.