Case Law Details
In re Zuha Leather Private Limited (GST AAR Tamilnadu)
Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate?
The activity of the Applicant is a service by way of treatment or processing undertaken on hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) belonging to another person. The applicable GST rates are as under:-
(i) If the treatment or processing undertaken by the Applicant is on goods belonging to another registered person, then the applicable GST rate is 5% (CGST 2.5% and SGST 2.5%).
(ii) If the treatment or processing undertaken by the Applicant is on goods belonging to person other than those registered under CGST Act, then the applicable GST rate is 18% (CGST 9% and SGST 9%)
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