Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. F.12(56)FD/Tax dated 29-06-2017
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Job work classification clarified as distinct from manufacturing on inputs owned by others, preserving separate GST treatment. The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories.
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Provisions expressly mentioned in the judgment/order text.
Job work classification clarified as distinct from manufacturing on inputs owned by others, preserving separate GST treatment.
The circular clarifies that entry (id) applies only to job work, defined as treatment or processing of goods belonging to another registered person, while entry (iv) expressly excludes services covered by (id) and therefore covers manufacturing services on physical inputs owned by persons other than the registered owners, preserving both entries as distinct GST classification categories.
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