Job work classification under Heading 9988 clarified as equally applicable to the Uttar Pradesh notification entries. Clarification is issued on the scope of Entry (id) and Entry (iv) under Heading 9988 (Job Work) in Notification No. 11/2017-Central Tax (Rate), as amended. The Uttar Pradesh corresponding notification is stated to be identical in Heading 9988 and the relevant entries, so the clarification in Central Circular No. 126/45/2019-GST dated 22.11.2019 is treated as equally applicable to the Uttar Pradesh notification.
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Job work classification under Heading 9988 clarified as equally applicable to the Uttar Pradesh notification entries.
Clarification is issued on the scope of Entry (id) and Entry (iv) under Heading 9988 (Job Work) in Notification No. 11/2017-Central Tax (Rate), as amended. The Uttar Pradesh corresponding notification is stated to be identical in Heading 9988 and the relevant entries, so the clarification in Central Circular No. 126/45/2019-GST dated 22.11.2019 is treated as equally applicable to the Uttar Pradesh notification.
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