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AAR determined that shot blasting service performed by the applicant on customer's castings within customer's premises constitutes a job work service under SAC 9988. The service meets definitional criteria of job work as per section 2(68) of CGST Act, 2017, involving processing of goods belonging to a registered person. Ownership of goods remains unchanged during processing. Consequently, the service is classified under Sr. No. 26(id) of Notification No. 11/2017-CT(R) and attracts 12% GST rate, validating the applicant's service classification and tax treatment.
AAR determined that shot blasting service performed by the applicant on customer's castings within customer's premises constitutes a job work service under SAC 9988. The service meets definitional criteria of job work as per section 2(68) of CGST Act, 2017, involving processing of goods belonging to a registered person. Ownership of goods remains unchanged during processing. Consequently, the service is classified under Sr. No. 26(id) of Notification No. 11/2017-CT(R) and attracts 12% GST rate, validating the applicant's service classification and tax treatment.
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