Shot Blasting on Customer Castings Classified as Job Work Under SAC 9988, Attracting 12% GST

In re Amruta Fettlers (Sayaji Baburao Solase) (AAR Maharashtra) In the case of In re Amruta Fettlers (Sayaji Baburao Solase), the Maharashtra Authority of Advance Ruling (AAR) addressed two questions concerning the Goods and Services Tax (GST) classification and rate applicable to the applicant’s shot blasting activity. Amruta Fettlers conducts shot blasting on castings belonging to their customer, M/s. GPI. This activity takes place within M/s. GPI’s premises, utilizing Amruta Fettlers’ own shot blasting machine, steel shots, and labor. The charges for this service are on a ...