GST Rate on Job work given to Third party unit related food products

[kannaiyan gajendra]

Dear Sir/Madam,

We request you to kindly clarify GST rate on Job work given to Third party unit under registered dealer and they are doing for us raw material of Red gram/pulses ( Food Products) converted into finished goods of Toor Dal which is not branded. Kindly advice on this.

[Shilpi Jain]

The HSN will be 9988 and rate of tax 5% as it is a job work in respect of food. I am assuming that the Principal is registered under GST.

[kannaiyan gajendra]

Thanks Madam

[Karan Bansal]

I agree with the answer of Shilpi ji.

AI Summary

GST on job work for food processing: concessional tax applies where the principal is GST-registered.
Job work that processes raw red gram/pulses into unbranded Toor Dal for a registered principal is treated as job work in respect of food, classifiable under HSN 9988 and subject to the concessional GST rate applicable to such job work.