2021 (8) TMI 786

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....e applicant : Shri Dharmendra Shah, CA BRIEF FACTS The applicant, M/s. Romano Drugs Pvt. Ltd. has submitted that they are providing job work services on Diphenylmethoxy 'N, N - diethylaminethanol HCI (Job work of pharmaceutical Drugs). 2. The applicant submitted that Section 2(68) of the CGST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods b....

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....that as per the CBIC Circular, if any service provided by way of treatment or processing undertaken by a person on goods belonging to another registered person will be considered under the Job work service and is liable @ 12% GST. Question on which Advance Ruling sought 1. What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy'N' N- diethylaminethanol HC....