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 for job work: registration-based reduced rate for job-work; processes amounting to manufacture attract higher tax.
GST on job work depends on whether the process amounts to manufacture and on the recipient's registration: processes that change the character or functioning of goods attract the higher manufacturing rate, while processes that do not amount to manufacture fall under a lower residual job-work rate; practitioners must apply the manufacture test to each activity (examples: machining may amount to manufacture; powder-coating typically does not) and apply notification entries and Board circular guidance accordingly.