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of <h1>Karnataka Clarifies GST Rates: 12% for Job Work on Registered Goods vs. 18% for Non-Registered Manufacturing Services.</h1> The circular from the Commissioner of Commercial Taxes, Karnataka, clarifies the scope of notification entry at item (id) under heading 9988 of Notification (11/2017), which prescribes a 12% GST rate for job work services. This entry contrasts with item (iv), which applies an 18% GST rate to manufacturing services on goods owned by others and excludes services covered by item (id). The distinction lies in item (id) covering job work on goods owned by registered persons, while item (iv) pertains to goods owned by non-registered persons. Any implementation issues should be reported to the office.
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