Electroplating and Electroless Nickel Plating Services Classified Under Heading 9988; GST Rate at 12% for Registered, 18% for Unregistered.

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....Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - The services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable under Heading 9988 (Manufacturing services on physical inputs(goods) owned by others) - Rate of GST from 22.11.2019 onwards would be (i) 12% (6% SGST + 6% CGST) in respect of services supplied to registered persons and (ii) 18%(9% SGST + 9% CGST) in respect of services supplied to unregistered persons. - AAR....