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of <h1>GST Rate for Job Work Services Reduced from 18% to 12% Under Notification No. 11/2017-Central Tax (Rate.</h1> The circular from the Commissioner of State Tax, Chhattisgarh, clarifies the scope of notification entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax (Rate), effective from October 1, 2019. It states that the GST rate for job work services has been reduced from 18% to 12%, making the entry at item (iv) redundant. Item (id) pertains to job work services as defined in the Chhattisgarh GST Act, involving treatment or processing of goods owned by another registered person. Item (iv) covers manufacturing services on goods owned by non-registered persons, excluding those covered by item (id).
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