GST rate of Job Work (Consolidated Sheet)

Notification 11/2017- Central Tax (Rate). The said notification was issued on 28th June, 2017. And is further amended by Notification No. 20/2017 (dated 22nd August, 2017), 31/2017 (dated 13th October, 2017), 46/2017 (dated 14th November, 2017), 1/2018 (dated 25th January, 2018), 20/2019 (dated 30th September, 2019.) , was last amended by notification No. 26/2019 (dated 22nd November, 2019).

The above amendment was taken only in respect of Serial No. 26 (related to Job Work). I have mentioned the consolidated and updated status of Job Work rate in GST.

SI No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition
(1) (2) (3) (4) (5)
 

 

 

26

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to-

(a) Printing of newspapers;

(b)  Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(d) Printing of books (including Braille books), journals and periodicals;

(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil;

(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).

(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively

(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

(i) manufacture of handicraft goods.

2.5
Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.
(ia) Services by way of job work in relation to-

(a) manufacture of umbrella;

(b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.

6
(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); .75
(ic) Services by way of job work in relation to bus body building; 9
Explanation. – For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.”
(id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6
(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals.

(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.

2.5
(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.
(iii) Tailoring services. 2.5
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9

Author Bio

Qualification: CA in Job / Business
Company: M/s Kangaro Industries Limited
Location: Ludhiana, Punjab, IN
Member Since: 09 Dec 2019 | Total Posts: 2

My Published Posts

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *