https://www.taxtmi.com/circulars?id=71429 Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods. en-us Fri, 20 Dec 2019 00:00:00 +0530 Wed, 23 Sep 2026 16:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71429 Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71429