TaxTMI 
TaxTMI 
2021 (11) TMI 291
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....iled an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is engaged in the business of plating Industry, approved for Electroplating and surface treatment of aerospace and non-aerospace components. The applicant states that they provide job work services on the g....
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.... Bronze Plating, Zinc Plating, Tin Plating, Copper Plating, Surface Treatments, Anodizing, SS Passivation and Chemical Conversion Coating. 5.3 The applicant further states that they provide above Job Work services, to the companies registered under GST, based on the requirements of the respective customers; the customers send components along with delivery challan for job work service; the applicant purchases required raw materials such as Gold, Silver, Copper, Nickel, Chromium, Zinc, Tin and acids like Hydrochloric acid, sulphuric acid, Nitric acid, sodium hydroxide and many other chemicals, for electroplating process and they also carry out various chemicals processes and testing in laboratory on components provided for job works. 6....
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....t item (id) under heading 9988 of Notification No.11/2017-Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019 and this makes the entry, at item (iv) that covers "manufacturing services on physical inputs owned by others" with GST rate of 18%, redundant. 6.6 The entries at items (id) and (iv) under heading 9988 read as under: a. (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; @ GST 12% b. (iv) which covers "manufacturing services on physical inputs owned by others" @ GST 18%. PERSONAL HEARING PROCEEDINGS HELD ON 07-10-2021 7. Sri K Udayashankar, Head of Acccounts Section (Employee Code : SEPL0005) & Authorised Representative of the applicant appeared for personal hea....
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....ces by way of job work under the entry at item (id) under heading 9988 of Notification No.11/2017-Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019. 11. In view of the above the core issue before us to decide is whether the job work services provided by the applicant are covered under clause (id) or clause (iv) of entry number 26 of Notification No.11/2017-Central Tax(Rate) dated 28-06- 2017, as amended, by Notification 20/2019 Central Tax (Rate) dated 30-09-2019, effective from 01.10.2019, for the heading 9988 and also the rate of GST applicable thereon. In this regard we invite reference to para 4 of the circular. No.126/45/2019-GST dated 22-11-2019, issued by the CBIC, wherein it is communicated as under: ....