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
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