https://www.taxtmi.com/caselaws?id=445980 AAR Gujarat ruled that job work services involving conversion of raw materials (Nitroantraquinone, Monon methyl Amine, Bromine) into Antraquinone derivatives by applicant on goods belonging to registered principal falls under entry 26(id) of notification 11/2017-CT (Rate). The service is classifiable under SAC 9988 as manufacturing services on physical inputs owned by others and attracts GST at 12%. The ruling distinguished between entry (id) covering job work by registered persons versus entry (iv) covering manufacturing services for unregistered persons. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445980 AAR Gujarat ruled that job work services involving conversion of raw materials (Nitroantraquinone, Monon methyl Amine, Bromine) into Antraquinone derivatives by applicant on goods belonging to registered principal falls under entry 26(id) of notification 11/2017-CT (Rate). The service is classifiable under SAC 9988 as manufacturing services on physical inputs owned by others and attracts GST at 12%. The ruling distinguished between entry (id) covering job work by registered persons versus entry (iv) covering manufacturing services for unregistered persons. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445980