Job Work Rates Summarised – After October 2019 Notification Changed Rates of Job Work

JOB WORK RATE 5% –

A. Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON in relation to-

(a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 (c) all products falling under Chapter 71 (d) Printing of books (including Braille books), journals (da) Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 5per cent. or Nil (e) Processing of hides, skins and leather (ea) Manufacture of leather goods or foot wear falling under Chapter 42 or 64 (f) All food and food products falling under Chapters 1 (h) Manufacture of clay bricks falling under tariff item 69010010 (i) Manufacture of handicraft goods.

GST on Job Work - GST Rates

B. Services by way of any treatment or process on goods belonging to another person who is URD, 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 @ 5per cent

JOB WORK RATE 12%

Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON in relation to-

(a) Manufacture of umbrella;

(b) Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 12per cent

Services by way of any treatment or process on goods belonging to another person who is URD, in relation in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 12per cent.

JOB WORK RATE 12%

Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON OTHER THAN ABOVE

JOB WORK RATE 18%

Manufacturing services on physical inputs (goods) owned by others OR Services by way of any treatment or process on goods belonging to another person who is URD, in relation , other than all above

GST on Job Work – GST Rate chart with effect from 1st day of October, 2019 after considering Amendment vide Notification No. 20/2019- Central Tax (Rate) Dated: 30th September, 2019

Description of Service IGST (%) CGST + SGST/UTGST
26 (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;

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

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

(da) printing of all goods falling under Chapter 48 or 49, which attract IGST@5% or nil

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

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

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 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;

(i) manufacture of handicraft goods.

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.

5 5
26 (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 IGST @ 12%

12 12
26 (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; 1.5 1.5
26 (ic) Services by way of job work in relation to bus body building; 18 18
26 (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 12 12
26 (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 IGST @5% or Nil.

5 5
26 (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 IGST@12%. 12 12
26 (iii) Tailoring services. 5 5
26 (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. 18 18

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One Comment

  1. Pasungili M says:

    import inputs goods cleared under 32/1997 JOBBING -Concesstional Rate of Duty for clarification required for IGST exemption as well as ADVANCE AUTHORISATION / 100% EOU SCHEMES

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