GST Rate Clarified for Metal Alloy Coating Services: Depends on Principal's Registration under CGST/KGST Act 2017.

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....Job Work - Classification of Supply - rate of GST - coatings of pure metal alloys which include plasma spray, HVOF spray, powder flame spray, wire flame spray - Taxable as supply of services - The applicable rate of tax depends on the aspect whether the principal (owner of the goods on which job work is done) is registered under CGST/KGST Act 2017 or not. - AAR....