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 30-06-2017

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....45/2019 No.GSL/GST/S.168/B.70 Subject- 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 30-06-2017-reg. I am directed to say that doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Notification No. 11/2017-State Tax (Ra....

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....) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 9 - 3.  Job work has been defined in GGST Act as under. "Job work means any treatment or processing undertaken by a person on goods belonging to another registered person and the expression `job worker' shall be construed accordingly."....