GST on activity of surface coating on old/new goods received from Customer

In re Oerlikon Balzers India Pvt. Ltd. (GST AAR Maharashtra) Question 1:- Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax (Rate) as amended or at 18% in terms of entry no. 26(iv) of Notification no. 11/2017. Answer:- The activity of surface coating undertaken by the Applicant on original/new goods received from...