Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. F.12(56)FD/Tax dated 29-06-2017

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....T/2017/5151 Date: 05/12/2019 GST Circular No. 47/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ..................................... Subject - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. F.12(56)FD/Tax dated 29-06-2017 I am directed to say that doubts have been raised with regard ....

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.... (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 RGST Act as under :- "Job work means any treatment or processing undertaken by a....