GST Rate for Job Work

[Asked by Guest]

We have a query regarding Latest GST Notification No 22 for Job Work

We are doing Job work of laser cutting of iron Sheets..

a) Sometimes we provide iron ourselves and charge cost of iron (18%) and job work separately on the invoice.

b) sometimes iron is supplied by client and we do job work only and we charge job-work on invoice..

My query is in above case whether GST rate would be 18% or 12%..

AI Summary

GST rate for job work: whether the process is manufacture determines the applicable rate; ownership of goods also influences classification.
GST treatment of laser-cutting job work depends on whether the cutting constitutes manufacture; if it does, the higher rate for manufacturing applies, whereas operations treated as non-manufacturing job work fall under the residual notification entry at the lower rate. Practice also distinguishes job work on goods of a registered principal from that on goods of an unregistered principal, which may alter the applicable notification entry and rate.