Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017

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....L TAXES EZHILAGAM, CHENNAI - 600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF STATE TAX Circular No.100/2019-TNGST (PP6/35622/2019) dated: 20.12.2019 Sub: Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017-reg. Ref....

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.... covers "manufacturing services on physical inputs owned by others" with GST rate of 18%, redundant. 2. The matter has been examined. 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 tha....