https://www.taxtmi.com/forum/issue?id=117803 Where a registered principal supplies inputs to a registered job-worker for assembly, the applicable rate depends on classification: services characterized as Manufacturing services on physical inputs owned by others (HSN 9988) are treated as outsourced manufacturing and, per explanatory notes and relevant circulars and advance rulings, attract the concessional rate based on the service fee. Distinct entries exclude certain job-work or repair activities, so non-job-work or repair services may fall outside that concessional entry and attract a different rate. en-us Tue, 08 Feb 2022 12:13:26 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117803 Where a registered principal supplies inputs to a registered job-worker for assembly, the applicable rate depends on classification: services characterized as Manufacturing services on physical inputs owned by others (HSN 9988) are treated as outsourced manufacturing and, per explanatory notes and relevant circulars and advance rulings, attract the concessional rate based on the service fee. Distinct entries exclude certain job-work or repair activities, so non-job-work or repair services may fall outside that concessional entry and attract a different rate. Discussion-Forum GST Tue, 08 Feb 2022 12:13:26 +0530 https://www.taxtmi.com/forum/issue?id=117803