GST on Job work of Food Products

[Rajendra Prasad]

Dear Sir

What is the rate of GST on job work of food products.

Is there any difference between rate of tax on job work if it amounts to manufacture and it does not amount to manufacture.

Please clarify.

[KASTURI SETHI]

1. 5% vide notification no.11/17-CT(R) dated 28.6.17 as amended up to 30.9.19 See Serial no. 26(i)(f) of above Notification.

2. NO. Residuary items serial nos. 26(id) & (iv) are not applicable to you because your food products are specifically covered under 26(1)(f) above.

[Atul Rathod]

For query 2 Please refer answer to issue id no. 115487...

for query 1 need to check the rats schedule

AI Summary

GST rate on job work of food products specified in notification; specific entry governs, residual classifications excluded. The applicable GST treatment for job work of food products is governed by the specific notification entry under Notification No. 11/2017-CT(R) as amended up to 30.09.2019, which applies to food-product job work at Serial No. 26(1)(f) and renders residual job-work entries inapplicable; queries about differing treatment when job work amounts to manufacture are directed to the rate schedule and separate advisory references rather than resolved in the same reply.