https://www.taxtmi.com/caselaws?id=751662 AAR Gujarat ruled on classification of pipe insulation services where applicant coats customer-provided M.S. pipes using own PU foam and PE film materials. Following CBIC Circular 126/45/2019-GST, the authority held services fall under entry 26(id) at 12% GST when performed for registered customers, and under entry 26(iv) when performed for unregistered persons. The ruling clarified distinction between job work services under section 2(68) and manufacturing services on physical inputs owned by others, with activity classified under SAC code 998873 rather than 9989. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751662 AAR Gujarat ruled on classification of pipe insulation services where applicant coats customer-provided M.S. pipes using own PU foam and PE film materials. Following CBIC Circular 126/45/2019-GST, the authority held services fall under entry 26(id) at 12% GST when performed for registered customers, and under entry 26(iv) when performed for unregistered persons. The ruling clarified distinction between job work services under section 2(68) and manufacturing services on physical inputs owned by others, with activity classified under SAC code 998873 rather than 9989. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751662