Case Law Details
In re M/s. Irene Rubbers (GST AAR Kerala)
(i) Whether the process and treatment carried out on the goods belonging to the principal and made available by the principal amounts to job work?
Yes. Manufacturing services on physical inputs owned by the principal is treated as service by way of job work and is covered under SAC 9988.
(ii) Whether the activity of jab work carried out on goods falling under Chapter heading 5702 and 5703 is liable to CGST at the rate of 2.5% under Entry No.26 (i) (b) Notification no.11/2017 -CT(R) dated 28.06.2017 (Corresponding 2.5% under Kerala GST)?
Yes. The activity of job work carried out on the materials supplied by the principal falling under HSN 5702 & 5703 are taxable @ 2.5% CGST and 2.5% SGST vide Entry No.26(i) (b) Notification No.11/2017-Central Tax (Rate) & SRO.No.370/2017.
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