https://www.taxtmi.com/circulars?id=65535 The circular clarifies that job work under item (id) of heading 9988 applies only to treatment or processing of goods belonging to another registered person as defined in the CGST Act, and that the reduced rate provided by that entry is intended to cover exclusively such services, distinguishing them from other manufacturing services on physical inputs owned by non-registered persons. en-us Tue, 31 Dec 2019 00:00:00 +0530 Wed, 27 Apr 2022 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65535 The circular clarifies that job work under item (id) of heading 9988 applies only to treatment or processing of goods belonging to another registered person as defined in the CGST Act, and that the reduced rate provided by that entry is intended to cover exclusively such services, distinguishing them from other manufacturing services on physical inputs owned by non-registered persons. Circulars GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65535