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of <h1>Clarification on GST Rate Reduction for Job Work Services under Notification 11/2017-Central Tax (Rate), Effective October 2019.</h1> The circular clarifies the scope of notification entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax (Rate), effective from October 1, 2019, which reduced the GST rate on job work services from 18% to 12%. The entry at item (id) applies to job work services as defined in the CGST Act, involving treatment or processing of goods owned by another registered person. In contrast, item (iv) pertains to manufacturing services on goods owned by non-registered persons, excluding services covered by item (id). Concerns about implementation should be reported to the Board.
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