Case Law Details
In Re Romano Drugs Pvt. Ltd. (GST AAR Gujarat)
What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy’N’ N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether the GST rate 18% or 12% is to be charged by the supplier?
We have considered all the submissions made by the applicant and find that subject activity merits to be covered at entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (R) dated 28-6-17, as amended, as in subject matter, applicant supplies services by way of jobwork on goods belonging to another registered person.
GST is leviable at 12% .
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