https://www.taxtmi.com/caselaws?id=430206 The AAR Telangana ruled that chocolate and confectionery manufacturing services constitute job work under GST when performed on inputs owned by another registered person. The applicant's manufacturing activities for chocolate, confectionery, and sugar-coated chocolate products were classified as supply of services under SAC 998816 (Other food product manufacturing services), falling under the broader category SAC 9988 for outsourced manufacturing processes. The applicable tax rate was determined to be 2.5% CGST and 2.5% SGST, totaling 5% GST on these job work services. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430206 The AAR Telangana ruled that chocolate and confectionery manufacturing services constitute job work under GST when performed on inputs owned by another registered person. The applicant's manufacturing activities for chocolate, confectionery, and sugar-coated chocolate products were classified as supply of services under SAC 998816 (Other food product manufacturing services), falling under the broader category SAC 9988 for outsourced manufacturing processes. The applicable tax rate was determined to be 2.5% CGST and 2.5% SGST, totaling 5% GST on these job work services. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430206