Job work services such as anodizing, plating, on goods/materials belonging to registered persons attracts 12% GST
Last updated: 24 November 2021
Court :
Karnataka Authority for Advance Ruling (KAAR)
Brief :
In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling ("KAAR") held that job work services undertaken by M/s Alcoats ("the Applicant") by way of treatment or processing such as anodizing, plating, on the goods/materials belonging to registered person are covered under clause (id) of entry number 26 of the Notification 11/2017-Central Tax (Rate) dated June 28, 2017 as amended by Notification 20/2019-Central Tax (Rate) dated September 30, 2019 ("Service Rate Notification") and accordingly attracts GST rate of 12%.
Citation :
KAR ADRG 62/2021 dated October 29, 2021
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Bimal Jain
Published in GST
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