i) For diamond related services
ii) For engineering related services other than bus body bldg.
|Job Worker||Principal||GST Rate*||Remarks|
|Registered||Registered||12%||W.e.f. 1st Oct 2019 as per Notification No.- 20/2019- CT (R ) Dated: 30 Sep 2019|
|Registered||Unregistered||18%||The benefit of Notification No- 20/2019- CT (R ) not available as not covered by definition of Job work# under GST|
|Unregistered||Registered/ Unregistered||NA||GST is not applicable as Job worker is not liable for registration|
* Not applicable for specified services mentioned GST Tariff Heading 9988 in clause (i), (ia), (ib) and (ic)
# Job Work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly; [Sec 2(68)]
As per the above-mentioned definition, Principal shall be registered person to qualify Job Work under GST.
It is recommended to Job Workers to charge 12% GST on supplies made to Registered Principals and 18% GST on supplies made to Unregistered Principals.
(CA Hemant Singhal – firstname.lastname@example.org)