TaxTMI 
TaxTMI 
TaxTMI 
Please let me know the rate of tax on service provided as job worker for ginning of cotton.
Rate of tax on Ginning of cotton
Abhimanyu Juneja
GST Rate for Cotton Ginning Services Set at 12% Under HSN 998611; 5% Rate for Raw Cotton Not Applicable A query was raised regarding the applicable GST rate for services provided as a job worker for ginning cotton. It was clarified that this service falls under HSN 998611, attracting a 12% GST. The classification for raw cotton under HSN 9988, which has a 5% GST, does not apply in this context. It was further noted that the presumption is that the goods belong to a registered person. (AI Summary)