https://www.taxtmi.com/caselaws?id=403056 The services provided by M/s. ENP Techno Engineers, involving Electroplating surface coating and Electroless Nickel Plating, were classified under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax (Rate) as "Manufacturing services on physical inputs (goods) owned by others." The GST liability was determined to be 18% (9% SGST + 9% CGST) up to 21.11.2019, and from 22.11.2019 onwards, the GST liability is 12% (6% SGST + 6% CGST) for services supplied to registered persons and 18% (9% SGST + 9% CGST) for services supplied to unregistered persons. en-us Thu, 17 Sep 2020 00:00:00 +0530 Thu, 29 Jul 2021 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403056 The services provided by M/s. ENP Techno Engineers, involving Electroplating surface coating and Electroless Nickel Plating, were classified under item (iv) of Entry No.26 of Notification No.11/2017-Central Tax (Rate) as "Manufacturing services on physical inputs (goods) owned by others." The GST liability was determined to be 18% (9% SGST + 9% CGST) up to 21.11.2019, and from 22.11.2019 onwards, the GST liability is 12% (6% SGST + 6% CGST) for services supplied to registered persons and 18% (9% SGST + 9% CGST) for services supplied to unregistered persons. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403056