Galvanizing GST rate as per latest notification 30.9.2019

[rajendar m]

1. what is gst rate galvanizing process on steel or material supplied by registered principal ?

2. is galvanizing amounts to manufacture or manufacture process or manufacture services ?

3. If zinc purchased by job worker for galvanizing on material supplied by registered principal what is gst rate?

4. If zinc is supplied by principal to job worker for galvanizing along with material by registered principal what is gst rate?

AI Summary

Forum Clarifies GST Rate on Galvanizing Process: 12% if Inputs Supplied by Registered Person, Otherwise 18% Under HSN 9988. A discussion on a forum addressed the GST rate applicable to the galvanizing process on materials supplied by a registered principal. The forum explored whether galvanizing is considered manufacturing and how GST applies when zinc is purchased by either the job worker or the principal. It was clarified that galvanizing does not constitute manufacturing under GST laws, attracting an 18% GST rate under HSN 9988. The discussion referenced various legal interpretations and case laws, noting that older cases predated current GST definitions. A circular clarified that if inputs are supplied by a registered person, a 12% rate applies, otherwise 18%.