GST on Metallic Film Cutting: AAR Gujarat Clarifies 12% Rate for Job Work

In re Kanika Exim (GST AAR Gujarat)

The case of In re Kanika Exim (GST AAR Gujarat) addresses the Goods and Services Tax (GST) rate applicable to job work services involving the cutting of metallic film rolls. Kanika Exim, a firm engaged in this specific job work, receives metallic film rolls from clients, cuts them to specified dimensions, winds them onto bobbins, and returns them. These processed rolls are subsequently used in the production of zari/metallic yarn, which is then utilized in manufacturing sarees. The core of the applicant’s inquiry revolved around whether the

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