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

Clarification on GST Rate for Job Work in Food Products: 5% as per Notification 11/17-CT(R), Serial 26(i)(f). A discussion on the Goods and Services Tax (GST) applicable to job work of food products was initiated, seeking clarification on the tax rate and whether it varies if the job work amounts to manufacture. One response clarified that the GST rate is 5% as per notification no. 11/17-CT(R) dated 28.6.17, specifically under serial no. 26(i)(f). It was noted that other serial numbers related to residuary items do not apply as the food products in question are explicitly covered under the specified notification. Another response directed to a previous issue for further details.