GST on Fabrication of structural steel/ technological structures

In re Miura Infrastructure Pvt. Ltd. (GST AAR Chhattisgarh) Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not (i) The activity of fabrication of structural steel/ technological structures undertaken by the applicant is ‘Supply of service’, classifiable under Heading ‘9988- Manufacturing services on Physical Inputs owned by others’. (ii) (a) For the period up to 30.9.2019, the applicable rate of tax in respect of above supply of services (in this case to M/s Rungta Mines ...