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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Clarification: Job Work Services Under Notification 11/2017 Now at 12% for Registered Goods Owners, Redundant at 18% for Others.</h1> The circular clarifies the scope of notification entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017, related to job work services. Effective from 01-10-2019, the GST rate for job work services was reduced from 18% to 12%, rendering the entry at item (iv), which covered manufacturing services on physical inputs owned by others at 18%, redundant. The clarification distinguishes between item (id), covering job work services on goods belonging to registered persons, and item (iv), which applies to services on goods owned by non-registered persons.
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