Case Law Details
In re ENP Techno Engineers (GST AAR Gujarat)
In view of the clarification given by the Board vide Circular No.126/45/2019 issued on 22.11.2019 as well as in light of the discussions made in the earlier paras, we conclude that the services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classifiable under Heading 9988 (Manufacturing services on physical inputs(goods) owned by others) which appears at item(iv) of Entry No.26 of Notification No.11/2017-Central Tax(Rate) dated 28.06.2017 (as amended). The GST liability on the above would be 18% (9% SGST + 9% CGST) upto 21.11.2019. However, in view of clarification issued by the Board vide Circular No.126/45/2019 dated 22.11.2019, the GST liability for the applicant for the period from 22.11.2019 onwards would be as follows:
