2019 (4) TMI 73

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....upplier of Rubber backed mats and mattings for laying on the floor. They also supply rubber backed mats and mattings on job work for which the materials including moulds supplied by the principal For executing job works, the petitioner procure Rubber, Reclaimed Rubber, Tyre / Rubber Waste Powder, China Clay Powder, Process Oil, Rubber Chemicals and other consumables from registered dealers. The m....

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....SRO.No.370/2017. The authorized representative was heard. It is stated that. manufacturing services on physical inputs owned by others is treated as service by way of job work. As such this services are coveted under SAC 9988. Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 are taxable @5% GST. The coir fibre supplied by the Princ....

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....r job work services, the output is not owned by the unit providing this service. Therefore, the value of the services is based on the service charge paid, not the value of the goods manufactured. The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He Shall issue an invoice at the time of supply of the services. The value of services would include not o....