Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017

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.... No. 47/2019 (Circular No. 126/45/2019-GST) DATED: 10.12.2019 Subject- Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017 Doubts have been raised with regard to scope of the notification entry at item (id) under heading 9988 of Notification No. 1135-F.T. dated 28-06-2017 inserted with effect....

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.... other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 9 -  3. Job work has been defined in WBGST 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 accordingly." 4. In view of the above, it may be seen that there is a clear dem....