Carbon Friction Strips Bonding to Metal is Job Work Services under SAC 9988

In re Oerlikon Friction Systems (India) Private Limited (GST AAR Tamilnadu) In the realm of Goods and Services Tax (GST) in India, the classification of activities as either supply of goods or supply of services holds paramount importance for taxation purposes. The case of Oerlikon Friction Systems (India) Private Limited brings to light an intricate issue involving the bonding of carbon material friction strips to metal components. The query was whether this activity qualifies as a supply of service, specifically job work under Service Accounting Code (SAC) 9988. This article delves into the ...