https://www.taxtmi.com/caselaws?id=414510 Electroplating and related processing on goods belonging to another registered person constitutes job work under section 2(68) of the CGST Act. The specific entry for job work services in Notification No. 11/2017-Central Tax (Rate) applies because the services involve treatment or processing on goods of a registered principal, while the residual manufacturing-services entry applies only where the inputs are owned by persons other than registered taxpayers. The ruling follows the same distinction reflected in the departmental circular and treats the service as taxable at 12% under entry 26(id). en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414510 Electroplating and related processing on goods belonging to another registered person constitutes job work under section 2(68) of the CGST Act. The specific entry for job work services in Notification No. 11/2017-Central Tax (Rate) applies because the services involve treatment or processing on goods of a registered principal, while the residual manufacturing-services entry applies only where the inputs are owned by persons other than registered taxpayers. The ruling follows the same distinction reflected in the departmental circular and treats the service as taxable at 12% under entry 26(id). Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414510