https://www.taxtmi.com/caselaws?id=772803 AAR Maharashtra ruled that shot blasting activity performed by applicant on customer's castings within customer's premises using applicant's equipment and labor constitutes job work service under SAC 9988. The activity involves surface treatment where steel particles are propelled onto metal surfaces for cleaning and preparation. Since the registered customer provides goods while applicant performs processing without ownership transfer, the service falls under Sr. No. 26(id) of Notification 11/2017-CT(R) and attracts 12% GST rate. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772803 AAR Maharashtra ruled that shot blasting activity performed by applicant on customer's castings within customer's premises using applicant's equipment and labor constitutes job work service under SAC 9988. The activity involves surface treatment where steel particles are propelled onto metal surfaces for cleaning and preparation. Since the registered customer provides goods while applicant performs processing without ownership transfer, the service falls under Sr. No. 26(id) of Notification 11/2017-CT(R) and attracts 12% GST rate. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772803