Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017

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....bsp; Office of the Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 02-12-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-31/2019-20 Subject - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification (11/2017) No. FD 48 CSL 2017 dated 29-06-2017-reg. Doubts hav....

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....ad as under: (3) (4) (5) (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6   (iv) 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 KGST Act as under. "Job work means any treatment or proce....