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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....A 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), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax ....
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....t. (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 Delhi, Dated the 22nd November, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Comm....
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.... 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 matter has been examined. The entries at items (id) and (iv) under heading 9988 read as under: (3) (4) (5) (id) Services by way of job work other th....