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What is the GST Rate applicable on Job work service?


Last updated: 27 November 2021

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.

 

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