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of <h1>Gujarat Circular Clarifies GST Rate for Job Work Services, Item (id) Under Notification 11/2017, Effective October 2019.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the scope of notification entry at item (id) under heading 9988 of Notification No. 11/2017-State Tax (Rate). Effective from October 1, 2019, the GST rate for job work services was reduced from 18% to 12%. Item (id) specifically covers job work services as defined in the GGST Act, involving treatment or processing on goods belonging to another registered person. In contrast, item (iv) pertains to manufacturing services on goods owned by non-registered persons, excluding services under item (id). Any implementation issues should be reported to the Chief Commissioner.
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