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 30-06-2017-reg

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....N, I.P. ESTATE, NEW DELHI-110002 No. F.3(305)/Policy-GST/2019/866-72 Dated: 10/06/2020 CIRCULAR NO.-: 3/2019-GST (Ref. Circular No. 126/45/2019-GST of Central Tax 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 30-06-2017-reg. Doubts have been raised with regard to s....

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.... (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 (1). (ia), (ib). (ic), (id), (ii), (iia) and (iii) above. 9 - 3. Job work has been defined in DGST Act as under. "Job work means any treatment of processing undertaken by a person on goods belonging to another....