GST Rate for Job Work

[Basha AbdulRazack]

Sir,

Please clarify the current rate of GST for following category of job work

9988 Manufacturing services on physical inputs (goods) owned by others

99889 Other manufacturing services

998898 Other manufacturing services n.e.c.

Thanks & Regards

Abdul Razack

AI Summary

GST Rate Changes for Job Work Services: Key Interpretations and Updates Under Codes 9988, 99889, 998898 A discussion on the Goods and Services Tax (GST) rates for job work services, specifically under service codes 9988, 99889, and 998898, highlights varying interpretations and clarifications among participants. Initially, GST rates were cited as 9% CGST and 9% SGST for these services. However, updates effective from October 1, 2019, introduced distinctions based on whether the job work process amounts to manufacturing, affecting the applicable rates: 18% for manufacturing and 12% for non-manufacturing processes. Participants debated the classification of specific processes like powder coating and electroplating, referencing legal definitions and past court rulings to determine the correct GST rate.