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        <h1>Taxability of Job Work Services for Caffeine Removal in Tea Powder under APGST Act 2017</h1> <h3>In Re: M/s. Synthite Industries</h3> In Re: M/s. Synthite Industries - 2018 (19) G.S.T.L. 142 (A. A. R. - GST) Issues involved: 1. Taxability of job work service provided to a foreign customer under GST. 2. Applicability of IGST or SGST+CGST for the transaction. 3. Exemption from service tax under Mega exemption list.Detailed Analysis:Issue 1: The applicant, engaged in job work of removing 'Caffeine' from Tea powder imported from a foreign company, sought clarification on the taxability of providing job work service to the foreign customer under GST. The Authority ruled that such services fall under HSN Code 9988 and are taxable under the APGST Act 2017/CGST Act 2017 at 18%. The ownership of the goods remains with the principal, and the job worker is required to carry out the specified process on the goods as per the principal's instructions.Issue 2: The applicant inquired about the tax liability in terms of IGST or SGST+CGST for the job work transaction. The ruling stated that since the services were performed at the business premises of the applicant in Andhra Pradesh, the place of supply is where the services were actually performed. Therefore, the tax liability under SGST Act/CGST Act 2017 applies, and IGST is not applicable in this case.Issue 3: The applicant questioned whether the job work service provided is exempted from service tax under the Mega exemption list. The ruling clarified that as the Service Tax Act is subsumed under the Goods & Services Tax Act 2017, the Notification No. 25/2012 dated 20.06.2012, providing exemption, is no longer applicable. Hence, the job work service is not exempt from GST.In conclusion, the Authority for Advance Ruling, Andhra Pradesh, held that the job work service provided by the applicant to the foreign customer is taxable under the APGST Act 2017/CGST Act 2017 at 18%. The tax liability falls under SGST Act/CGST Act 2017, and the service is not exempt from GST as per the Mega exemption list due to the subsumption of the Service Tax Act under the GST regime.

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