GST on job work

[Kaustubh Karandikar]

Respected Experts, in my view, w.e.f. 01.10.19, for job work the GST Rates will be 1) Repairs to machinery / equipment / moulds etc. 18% under Heading 9987 (Sr.No. 25(ii) of Notfn.) 2) Services by way of job work not amounting to manufacture. 12% under Heading 9988 (Sr.No. 26(i)(id) of Notfn.) 3) Services by way of job work amounting to manufacture. 18% under Heading 9988 (Sr.No. 26(ii)(iv) of Notfn.). Kindly confirm.

AI Summary

Clarification Sought on GST Rates for Job Work Services Since October 2019: Confusion Over Headings 9987 & 9988 A discussion on a forum addresses the Goods and Services Tax (GST) rates applicable to job work services effective from October 1, 2019. The original query suggests GST rates of 18% for repairs under Heading 9987, 12% for job work not amounting to manufacture under Heading 9988, and 18% for job work amounting to manufacture. Responses vary, with some agreeing and others suggesting different interpretations, such as applying 18% under a residuary clause for non-manufacturing job work. Participants emphasize the need for official clarification and encourage active contribution to the forum for better knowledge sharing.