GST RATE for Plastic goods Job work

[Asked by Guest]

Dear Sir,

What is the GST rate on job work sevice of plastic items (I am doing job work for plastic scale which was used in drawing box of children ) as per notifications no 20/2019 dated 30/09/2019. HSN Code Used by me is 9989.

Regards

[KASTURI SETHI]

If goods meant for job-work belong to the registered person (Principal), GST is applicable @12%, otherwise @18%. This is the present legal position.

AI Summary

GST rate for job-work of plastic goods depends on ownership of inputs; lower rate when goods belong to the principal.
GST for job-work on plastic goods depends on ownership: if the goods meant for job-work belong to the registered principal, GST is applicable @12%; if the goods do not belong to the registered principal, GST is applicable @18%.