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    <title>Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 29-06-2017</title>
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    <description>Job work services under Heading 9988 cover treatment or processing of goods belonging to another registered person and attract the concessional rate applicable to that entry. Manufacturing services on physical inputs owned by others apply where the goods are owned by persons other than registered persons. This category excludes job work and remains subject to the rate prescribed for manufacturing services, preserving separate classification based on the ownership status of the goods.</description>
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      <description>Job work services under Heading 9988 cover treatment or processing of goods belonging to another registered person and attract the concessional rate applicable to that entry. Manufacturing services on physical inputs owned by others apply where the goods are owned by persons other than registered persons. This category excludes job work and remains subject to the rate prescribed for manufacturing services, preserving separate classification based on the ownership status of the goods.</description>
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