TaxTMI 
TaxTMI 
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017
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....PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006 Dated, Agartala, the 26th November, 2019 Circular No. 44/2019 - GST (State) To The Additional Commissioner of State Tax / Deputy Commissioner of State Tax/ Superintendent of State Tax (All) / Inspector of State Tax (All) Subject: Clarification on scope of the notification entry at item (id), relat....
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....019-GST dated 22^nd November, 2019 by the Department of Revenue, Tax Research Unit. (Nagesh Kumar B, IAS) Chief Commissioner of State Tax Government of Tripura Encl. : Circular No. 126/45/2019-GST. Circular No. 126/45/2019-GST F. No. 354/150/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New D....
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.... 12%. It has been stated that the entry at item (id) under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019, prescribes 12% GST rate for all services by way of job work. This makes the entry at item (iv) which covers "manufacturing services on physical inputs owned by others" with GST rate of 18%, redundant. 2. The matte....
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....Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in section 2 (68) of CGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at item (id), and therefore, co....