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CBIC has made the following changes in GST Rate in relation to Job Work vide Notification No.- 20/2019-CT (R) Dated: 30 Sep 2019. Changes are effective from 1st October 2019.Changes in Rates are as follows:-
i) For diamond related services
- Rate of GST reduced from 5% to 1.5% on supply of job work services in relation to diamonds.
ii) For engineering related services other than bus body bldg.
- The rate of GST reduced from 18% to 12% on supply of machine job work such as in engineering industry, except supply of job work in relation to bus body building which would remain at 18%.
A Brief analysis of Job Work Rate to be Charged is as follows:-
| 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 – [email protected])
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