Mixing of rubber compound on materials supplied by principal is Job Work

In re Eastern Polymers (GST AAR Kerala) Q:Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl.No. 26(i)(b) of Notification 11/2017 -CT(Rate) and SRO.No.370/2017? Answer: Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job services applied on such goods are squarely come under Sl. NO.26(i)(b) of N.No.11/2017-CT(Rate)dt. 28.06.2017. FULL TEXT ...