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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....dhinagar, 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 have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Not....

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.... 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 processing undertaken by a person on goods belonging to another registered person and the expression 'job worker ' shall be construed according....