GST Rate on Shrimp Processing

[Rajendra Prasad]

Dear Sir,

What is the GST tax rate for Job work of Shrimp Processing .

Job Work Involves Cleaning , Deveining , Peeling , Cutting of Tail and Head etc.

1.Is it manufacturing .

2.Can we apply special rate for foods products.

3. Is it covered under 9988 or 9997.

Please clarify.

AI Summary

GST on shrimp processing as job work: specific tariff entry applies, so residuary classification is not permitted.
Shrimp job work (cleaning, deveining, peeling, cutting) is treated as job work for food products under Chapters 1-22 and is specifically covered by Serial No.26(1)(f) of Notification No.11/17 CT(Rate), classified to Chapter/Heading 0301 and HSN 9988 (998812); the specific tariff entry governs the GST rate and excludes reliance on residuary job work entries such as HSN 9997, making the question whether the process amounts to manufacture irrelevant.