What is the GST Rate applicable on Job work service?

Last updated: 27 November 2021
Quick Summary
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).

 

Poojitha Raam Vinay
Published in GST
Views : 421
downloaded 356 times
Share Report Abuse
Comments


Recent Judgments :

  1. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  2. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  3. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  4. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  5. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  6. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  7. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  8. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  9. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  10. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Govind MundadaGovind MundadaPro Member P.S.HarishankarP.S.HarishankarPro Member MANISH GARGMANISH GARGPro Member G.NagaseshareddyG.NagaseshareddyPro Member KARTIK SARKARKARTIK SARKAR
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details