TaxTMI 
TaxTMI 
2025 (6) TMI 916
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....f Sr. No. 26 of Notification No. 11/2017-CT(R), dt.28.06.2017 or not? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 1. FACTS AND CONTENTION - AS PER THE APPLICANT 1.1 Under Service Tax regime, the Hon'ble CESTAT in catena of cases has held such activity of carrying out intermediate processes on the goods supplied by the customer (even though in the customer's premises) against lump-sum charges as job work activity. Some of the said decisions are, Om Enterprises V/s. CCE, 2018 (17) GSTL 260; Bhagyashree Enterprises V/s. CCE, 2017 (3) GSTL 515; Dhanshree Enterprises V/s. CCE, 2017 (5) GSTL 212 and Manish Enterprises V/s. CCE, 2016 (42) STR 352. 1.2 The Applicant has installed his own shot blasting machine in the premises of M/s. GPI and M/s. GPI is r....
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.... will attract 12% GST as per clause (id) of Sr. No.26 of Notification No. 11/2017-CT(R), dt.28.06.2017 as clarified by the Board vide Circular No. 126/45/2019-GST, dt.22.11.2019. 3. CONTENTION - AS PER THE CONCERNED OFFICER: 3.1 M/s. Amruta Fettlers, Babasaheb Colony, Maner Mala, Uchgaon, Tal. Karveer, Dist: Kolhapur [ herein after refereed as 'the service provider] filed application for Advance Ruling under Form GST ARA -01 and sought clarification on questions mentioned in Para 14 of the said application. The Question(s) on which advance Ruling is required are as under: - 1. Whether the short Blasting activity carried out by the applicant on the casting of his customer M/s. Ghatage Patil Industries with in the premises of M/s. Ghatage Patil Industries by using his own shot blasting machine / steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not? Comments: - Yes. SAC 9988 covers under it's ambit "manufacturing services on physical inputs owned by others and the term manufacturer has been defined under section 2 (72) of CGST, 2017. The said Section reads as follows: "manufacture" means processi....
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....plicant has installed his own shot blasting machine in the premises of M/s. GPI and M/s. GPI is recovering from him some charges on account of the space/electricity etc. made available to him for the said machine in their premises. The Applicant is using his own steel shots as well as labourers for doing the above said activity. The charges of the Applicant for the above said activity are on per-piece basis. The said castings after processing are handed over to M/s. GPI. Appropriate record of castings provided to the Applicant and returned by him after processing is kept by the Applicant as well as M/s. GPI. The applicant has charged 18 % GST on his charges for the above said activity after introduction of GST regime. However, after insertion of clauses (id) in Sr. No. 26 of notification No. 11/2017-CT(R), dt.28.06.2017 declaring 12% GST for services by way of job work, the applicant is of the view that the applicant's activity is a 'job work service 'and covered under said newly inserted clause(id) of Sr. No. 26 of Notification No. 11/2017-CT(R) dt.28.06.2017. 5.2 We have carefully gone through the facts of the case along with the submissions made by the Jurisdictio....
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....(ica) services by way of job work in relation to manufacture of alcoholic liquor in human consumption. 9 - (id) Services by way of job work other than 73 [(i), (ia), (ib), (ic) and (ica)] above; 6 - (ii) Services by way of any treatment or process on goods belonging to another person, in relation to (a) printing of newspapers; (b) Printing of books (including Braille books), journals and periodicals; (c) printing of all goods falling under Chapter 48 or 49 which attracts CGST @ 2.5 per cent or Nil. 2.5 - (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 which attracts CGST @ 6 per cent. 6 - (iii) Tailoring services 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than 74 [(i), (ia), (ib), (ic) (ica), (id), (ii), (iia) and (iii)] above; 9 - 5.4 We have to determine Whether the applicant's service falls in clause (id), 'Services by way of job work other than (....
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....) above; 6 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib),(ic), (id), (ii), (iia) and (iii) above. 9 - 3. Job work has been defined in CGST Act as under. "Job work means any treatment or processing undertaken by a person on goods belonging to another registered person and the expression 'job worker' shall be construed accordingly." 4. In view of the above, it may be seen that there is a clear demarcation between scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. Entry at item (id) covers only job work services as defined in section 2 (68) of CGST Act, 2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to another registered person. On the other hand, the entry at item (iv) specifically excludes the services covered by entry at item (id), and therefore, covers only such services which are carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act. 5.8 Hence, entry (id) covers job work services as d....