https://www.taxtmi.com/caselaws?id=433229 The AAR-TN ruled on classification of tanning services where the applicant received raw hides and skins from customers, added tanning chemicals, and returned finished leather while ownership remained with the customer. The Authority held this constituted job work services under manufacturing services on physical inputs owned by others. Where the principal is a registered person, the activity falls under item (i)(e) attracting 2.5% CGST and 2.5% SGST. However, if undertaken for unregistered persons, it falls under item (iv) attracting 9% CGST and 9% SGST rates. en-us Wed, 30 Nov 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433229 The AAR-TN ruled on classification of tanning services where the applicant received raw hides and skins from customers, added tanning chemicals, and returned finished leather while ownership remained with the customer. The Authority held this constituted job work services under manufacturing services on physical inputs owned by others. Where the principal is a registered person, the activity falls under item (i)(e) attracting 2.5% CGST and 2.5% SGST. However, if undertaken for unregistered persons, it falls under item (iv) attracting 9% CGST and 9% SGST rates. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433229