Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 29-06-2017

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.... From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar. Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Subject- Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-State Tax (Rate) dated 29-06-2017-reg. Ref: CBIC Circular No12....

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....d. The entries at items (id) and (iv) under heading 9988 read as under: (3) (4) (5) (id) Services by way of job work other than (i), (ia), (ib) and (ic) 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 BGST Act as under. "....