Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017 (Rate) [FTX.56/2017/24 dated 29-06-2017]
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Job work services clarified: processing of goods belonging to another registered person falls under job work; other manufacturing services differ. The circular clarifies that item (id) under heading 9988 applies only to job work as defined (treatment or processing of goods belonging to another registered person), while item (iv) excludes those services and instead covers manufacturing services on physical inputs owned by persons other than the registered owners; the note is clarificatory and implementation issues may be raised with the Commissioner.
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Job work services clarified: processing of goods belonging to another registered person falls under job work; other manufacturing services differ.
The circular clarifies that item (id) under heading 9988 applies only to job work as defined (treatment or processing of goods belonging to another registered person), while item (iv) excludes those services and instead covers manufacturing services on physical inputs owned by persons other than the registered owners; the note is clarificatory and implementation issues may be raised with the Commissioner.
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