https://www.taxtmi.com/article/detailed?id=10243 Non-manufacturing services are excluded from HSN Heading 9988, which is limited to manufacturing services performed on physical inputs owned by others; the CGST definition of "manufacture" requires emergence of a new product with distinct name, character and use, and pre GST case law supplies many processes held not to be manufacture. The Board's Circular separates job-work entry (id) from manufacturing entry (iv), and absent a specific HSN for non-manufacturing activities those services will fall under the residual heading attracting the standard GST rate, creating a need for a separate HSN entry. en-us Thu, 03 Feb 2022 07:51:57 +0530 Thu, 03 Feb 2022 07:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10243 Non-manufacturing services are excluded from HSN Heading 9988, which is limited to manufacturing services performed on physical inputs owned by others; the CGST definition of "manufacture" requires emergence of a new product with distinct name, character and use, and pre GST case law supplies many processes held not to be manufacture. The Board's Circular separates job-work entry (id) from manufacturing entry (iv), and absent a specific HSN for non-manufacturing activities those services will fall under the residual heading attracting the standard GST rate, creating a need for a separate HSN entry. Articles Goods and Services Tax - GST Thu, 03 Feb 2022 07:51:57 +0530 https://www.taxtmi.com/article/detailed?id=10243