Court :
AAR, Gujarat
Brief :
The AAR, Gujarat in Shree Avani Pharma[Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023]ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate) dated June 28, 2017 and Heading SAC 9988 and the Applicant therefore, is liable to pay GST at the rate of 12 percent.
Citation :
Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023
The AAR, Gujarat in Shree Avani Pharma[Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023]ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate) dated June 28, 2017 and Heading SAC 9988 and the Applicant therefore, is liable to pay GST at the rate of 12 percent.
Shree Avani Pharma ("the Applicant") is a partnership firm engaged in the business of providing job work services of converting raw material into finished product for the client who are registered under GST. During the job work, ownership of the goods does not change which remains with the client.
The Applicant has filed Advance Ruling Application on the question whether the job work service provided by the Applicant falls within the purview of entry Sr. No. 26 of Notification No. 11/2017-CE (Rate) dated June 28, 2017 ("the Notification"), as amended vide Notification No. 20/2017-CT(Rate) dated September 30, 2019 and Heading SAC 9988 and therefore, is liable to pay GST at the rate of 12 percent i.e. six percent CGST and SGST each.
Whether Twelve percent GST would be applicable on job work done on goods owned by other registered persons under GST?
The AAR, Gujarat in Advance Ruling No.GUJ/GAAR/R/2023/32 held as under:
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