https://www.taxtmi.com/caselaws?id=419502 AAR Maharashtra ruled that coating services performed on customer-supplied goods constitute job work under section 2(68) of CGST Act, 2017. The applicant processes goods supplied by principals under challan, returns them after coating without creating new products with distinct name, character or use. Since no new product emerges and title remains with principals, the activity qualifies as job work services under residuary entry (id) of Notification 11/2017, attracting 12% GST rate rather than 18%. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419502 AAR Maharashtra ruled that coating services performed on customer-supplied goods constitute job work under section 2(68) of CGST Act, 2017. The applicant processes goods supplied by principals under challan, returns them after coating without creating new products with distinct name, character or use. Since no new product emerges and title remains with principals, the activity qualifies as job work services under residuary entry (id) of Notification 11/2017, attracting 12% GST rate rather than 18%. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419502