Works Contractor done work on material; as per specification of work provided by manufacturer, in manufacturer premises, work contractor with his man power, here my question is:
1 in this case service call as Works Contract or Manpower supply?
2 Any Exemption is available in both case ? if no
3 what is GST Code and Rate?
Job-Work Service on Manufacturer's Premises Attracts 18% GST; Exemptions for Turnovers Up to 20 Lakh A user inquired about the classification and GST implications of a service involving work done on materials at a manufacturer's premises. The question sought to determine if the service should be classified as a works contract or manpower supply, and whether any exemptions apply. A respondent clarified that it is considered a job-work service, attracting an 18% GST on conversion charges, with exemptions only for turnovers up to 20 lakh. Another participant provided the Service Accounting Code (SAC) as 998898. The original inquirer expressed gratitude for the prompt response. (AI Summary)