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

GST classification of galvanizing determines whether it is taxed as manufacture or as a job-work process, affecting applicable rates.
Galvanizing's GST treatment hinges on whether it qualifies as manufacture under the GST definition or as a taxable process/job-work: where not amounting to manufacture authorities and a notification have treated it as a taxable process attracting 18%; earlier chapter notes had deemed galvanization of iron and steel as manufacture which produced different treatment. Job-work rate depends on the source of inputs-administrative guidance applies a lower rate where the supplier of inputs is registered and a higher rate where not registered.