https://www.taxtmi.com/caselaws?id=774315 AAR Gujarat ruled that job work involving cutting metallic film rolls for zari/metallic yarn production attracts 12% GST under serial no. 26(id) of notification 20/2019-CT(Rate). The applicant failed to establish that metallic film rolls qualify as textile products under chapters 50-63 of Customs Tariff Act 1975, making them ineligible for the 5% GST rate applicable to textile job work services under serial no. 26(i)(b). The service falls under general job work category at 12% GST rate. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774315 AAR Gujarat ruled that job work involving cutting metallic film rolls for zari/metallic yarn production attracts 12% GST under serial no. 26(id) of notification 20/2019-CT(Rate). The applicant failed to establish that metallic film rolls qualify as textile products under chapters 50-63 of Customs Tariff Act 1975, making them ineligible for the 5% GST rate applicable to textile job work services under serial no. 26(i)(b). The service falls under general job work category at 12% GST rate. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774315