https://www.taxtmi.com/forum/issue?id=115551 Shrimp job work (cleaning, deveining, peeling, cutting) is treated as job work for food products under Chapters 1-22 and is specifically covered by Serial No.26(1)(f) of Notification No.11/17 CT(Rate), classified to Chapter/Heading 0301 and HSN 9988 (998812); the specific tariff entry governs the GST rate and excludes reliance on residuary job work entries such as HSN 9997, making the question whether the process amounts to manufacture irrelevant. en-us Sun, 20 Oct 2019 09:44:39 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115551 Shrimp job work (cleaning, deveining, peeling, cutting) is treated as job work for food products under Chapters 1-22 and is specifically covered by Serial No.26(1)(f) of Notification No.11/17 CT(Rate), classified to Chapter/Heading 0301 and HSN 9988 (998812); the specific tariff entry governs the GST rate and excludes reliance on residuary job work entries such as HSN 9997, making the question whether the process amounts to manufacture irrelevant. Discussion-Forum GST Sun, 20 Oct 2019 09:44:39 +0530 https://www.taxtmi.com/forum/issue?id=115551