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of <h1>Assam Tax Circular Clarifies GST Rate Cut on Job Work Services Under Notification No. 11/2017 Heading 9988.</h1> The circular issued by the Commissioner of Taxes, Assam, clarifies the scope of notification entry under heading 9988 of Notification No. 11/2017 (Rate), which was amended effective from October 1, 2019. The amendment reduces the GST rate on job work services from 18% to 12%, making the previous entry for 'manufacturing services on physical inputs owned by others' at 18% redundant. The distinction is made between job work services, defined as processing goods for another registered person, and manufacturing services on goods owned by non-registered persons. The circular is clarificatory and not intended for legal interpretation.
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