GST RATE for Plastic goods Job work

[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 Clarified for Job Work on Plastic Scales: 12% for Registered Principal, 18% Otherwise, per Notification 20/2019. A query was raised regarding the GST rate applicable to job work services for plastic items, specifically plastic scales used in children's drawing boxes, under notification no 20/2019. The HSN code used is 9989. The response clarified that if the goods for job work belong to a registered person (Principal), the GST rate is 12%. If not, the applicable rate is 18%.