What is the GST Rate applicable on Job work service?

Last updated: 27 November 2021

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This Advance Ruling from the Authority for Advance Rulings in Karnataka addresses the Goods and Services Tax (GST) rate applicable to job work services. The ruling, dated 29-10-2021, was presided over by Dr. M.P. Ravi Prasad (Member, State) and Sri. T. Kiran Reddy (Member, Central). The specific GST rate for job work services is detailed within the full judgement.

Court :
Centre The Principal Commissioner of Central Taxes, Bangalore South

Brief :
Whether if falls under entry (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; at GST 12% or (iv) which covers "Manufacturing Services on physical inputs owned by others at GST 18%?

Citation :
KAR ADRG 53/2021

THE AUTHORITY FOR ADVANCE RULINGS IN KARNATAKA GOODS AND SERVICES TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD GANDHINAGAR, BENGALURU - 560 009
Advance Ruling No. KAR ADRG 53/2021 Dated 29-10-2021
Present:
1. Dr.M.P. Ravi Prasad Additional Commissioner of Commercial Taxes . . . Member (State)
2. Sri. T. Kiran Reddy Joint Commissioner of Customs & Indirect Taxes . . .Member (Central)

Please find attached the enclosed file for the full judgement.

FAQ :

The purpose of this Advance Ruling is to determine the applicable GST rate on job work services.

The ruling was issued by the Authority for Advance Rulings in Karnataka.

The ruling was made on 29-10-2021.

The ruling was presided over by Dr. M.P. Ravi Prasad (Member, State) and Sri. T. Kiran Reddy (Member, Central).

Attached File : 1442821_4660_sheenelectroplaterspvtltd81121.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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