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    <title>2019 (5) TMI 904 - AUTHORITY FOR ADVANCE RULINGS, KERALA</title>
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    <description>The court held that the activities conducted by the petitioner, a job worker, on goods supplied by the principal amount to job work as defined in the GST laws. Job work services on goods falling under Chapter 50 to 63 are subject to 2.5% CGST and 2.5% SGST as per the relevant notification. The judgment clarifies the tax liability on job work services for specific categories of goods, providing clarity on applicable GST rates.</description>
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      <description>The court held that the activities conducted by the petitioner, a job worker, on goods supplied by the principal amount to job work as defined in the GST laws. Job work services on goods falling under Chapter 50 to 63 are subject to 2.5% CGST and 2.5% SGST as per the relevant notification. The judgment clarifies the tax liability on job work services for specific categories of goods, providing clarity on applicable GST rates.</description>
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