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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Job work GST classification: differential tax rates apply to manufacturing services on goods owned by others under Heading 9988.</h1> Heading 9988 classifies manufacturing and job-work services on goods owned by others into specific subcategories tied to the nature of goods and processes and prescribes differential integrated tax rates: minimal rates for diamonds, reduced rates for printing, tailoring and specified chapters (food, textiles, certain printed goods, handicrafts, umbrellas), higher rates for manufacture of alcoholic liquor for human consumption and for job work not covered by specified subentries. The entry has been amended over time and is accompanied by clarificatory circulars on scope and composite supplies.

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