Electroplating is Supply of service classifiable under Heading 9988

In re Electroplating And Metal Finishers (GST AAR Tamilnadu)

1. The activity of electroplating undertaken by the applicant is ‘Supply of service’ and is classifiable under Heading ‘9988- Manufacturing services on Physical Inputs owned by others’.

2. The applicable rate of tax is 9% CGST vide Sl. No. 26 of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 9% SGST vide entry No. 26 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended for the period upto 30.09.2019 irrespective of whether the goods are owned by Registered or Unregistered persons as given in the Table above.

3. For the period from 01.10.2019, in case

a. The goods are belonging to another Registered person, the applicable rate of tax, is 6% CGST vide entry Sl.No. 26(id) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and 6% SGST vide No. 26(id) of Notification No. I1(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

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