https://www.taxtmi.com/caselaws?id=380176 Processing or treatment carried out on goods belonging to the principal constitutes job work when the service is rendered on physical inputs owned by another person, even if the job worker uses some of his own goods in providing the service. The activity remains a service and falls under SAC 9988. Job work performed on goods falling under HSN 5702 and 5703 is covered by the relevant GST rate entry for job work services and is taxable at the concessional rate of 2.5% CGST and 2.5% SGST under Entry No. 26(i)(b) of Notification No. 11/2017-Central Tax (Rate). en-us Fri, 12 Apr 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380176 Processing or treatment carried out on goods belonging to the principal constitutes job work when the service is rendered on physical inputs owned by another person, even if the job worker uses some of his own goods in providing the service. The activity remains a service and falls under SAC 9988. Job work performed on goods falling under HSN 5702 and 5703 is covered by the relevant GST rate entry for job work services and is taxable at the concessional rate of 2.5% CGST and 2.5% SGST under Entry No. 26(i)(b) of Notification No. 11/2017-Central Tax (Rate). Case-Laws GST Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380176