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    <title>2019 (10) TMI 558 - AUTHORITY FOR ADVANCE RULING, PUNJAB</title>
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    <description>The case involved determining the applicability of GST on job work charges for manufacturing Cattle Feed/Poultry Feed and the classification of services provided by the applicant under GST. The ruling concluded that the applicant&#039;s services were classified as manufacturing services on physical inputs owned by others under SAC 9988, attracting GST at a rate of 5% (CGST 2.5% + SGST 2.5%), rather than being considered as &quot;Support services to agriculture, forestry, fishing, animal husbandry&quot; as claimed by the applicant.</description>
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      <description>The case involved determining the applicability of GST on job work charges for manufacturing Cattle Feed/Poultry Feed and the classification of services provided by the applicant under GST. The ruling concluded that the applicant&#039;s services were classified as manufacturing services on physical inputs owned by others under SAC 9988, attracting GST at a rate of 5% (CGST 2.5% + SGST 2.5%), rather than being considered as &quot;Support services to agriculture, forestry, fishing, animal husbandry&quot; as claimed by the applicant.</description>
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