https://www.taxtmi.com/caselaws?id=767086 The AAR, Tamil Nadu ruled that fish processing services provided by the applicant constitute job-work under Section 143 of CGST Act, 2017. The activity is classified under Chapter 998812 as manufacturing services on physical inputs owned by others. Following amendment by Notification 31/2017-CT(Rate) dated 13th October 2017, such services attract 5% GST (2.5% CGST + 2.5% SGST) instead of the previous 18% rate. The ruling applies when the applicant processes fish owned by registered persons, subject to compliance with statutory procedures by both principal and job-worker. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 07 Mar 2025 14:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767086 The AAR, Tamil Nadu ruled that fish processing services provided by the applicant constitute job-work under Section 143 of CGST Act, 2017. The activity is classified under Chapter 998812 as manufacturing services on physical inputs owned by others. Following amendment by Notification 31/2017-CT(Rate) dated 13th October 2017, such services attract 5% GST (2.5% CGST + 2.5% SGST) instead of the previous 18% rate. The ruling applies when the applicant processes fish owned by registered persons, subject to compliance with statutory procedures by both principal and job-worker. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767086