https://www.taxtmi.com/circulars?id=71918 Under the Odisha GST Act, job work means treatment or processing undertaken by a person on goods belonging to another registered person. Entry (id) applies to services satisfying that definition, other than services covered by entries (i), (ia), (ib) and (ic). Entry (iv), which carries an 18% GST rate, covers manufacturing services on physical inputs owned by persons not registered under the Odisha GST Act. It excludes services covered by entry (id) and the other specified entries, namely (i), (ia), (ib), (ic), (ii), (iia) and (iii). en-us Fri, 20 Dec 2019 00:00:00 +0530 Thu, 05 Nov 2026 15:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71918 Under the Odisha GST Act, job work means treatment or processing undertaken by a person on goods belonging to another registered person. Entry (id) applies to services satisfying that definition, other than services covered by entries (i), (ia), (ib) and (ic). Entry (iv), which carries an 18% GST rate, covers manufacturing services on physical inputs owned by persons not registered under the Odisha GST Act. It excludes services covered by entry (id) and the other specified entries, namely (i), (ia), (ib), (ic), (ii), (iia) and (iii). Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71918