https://www.taxtmi.com/caselaws?id=427424 AAR, West Bengal ruled that printing services on customer-owned duplex board, including cutting, punching and lamination, constitute job work services under GST. When the customer is GST-registered, it qualifies as job work services for Chapter 48 goods. For unregistered customers, it constitutes treatment/process services on goods belonging to another person. Both scenarios attract 12% GST rate under Notification No.11/2017-Central Tax (Rate), regardless of customer's registration status. en-us Thu, 18 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427424 AAR, West Bengal ruled that printing services on customer-owned duplex board, including cutting, punching and lamination, constitute job work services under GST. When the customer is GST-registered, it qualifies as job work services for Chapter 48 goods. For unregistered customers, it constitutes treatment/process services on goods belonging to another person. Both scenarios attract 12% GST rate under Notification No.11/2017-Central Tax (Rate), regardless of customer's registration status. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427424