Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.06.2017 (Notification No11/2017-Central Tax (Rate), Dated 28.06.2017)

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....tes<br>Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular No.126/45/2019 (Central) 04/2020 (State), Dt. 10-01-2020. Sub: - Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms....

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....ices 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 than (i), (ia), (ib) and (ic) above; 6 - (iv) Manufacturin....