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])
Sir, What is the new JOB WORK GST rate for HSN code 998719 as on 1st October 2019, is it 12 % ??, please confirm Thanks
Sir, We have job work for OD Grinding & Machining Job work, Kindly explain SAC code with GST Rate of Tax please
1.knife sharping charge hsn code&printing labour charge hsn code &gst rate
CAN WE CHANGE HSN CODE on E-way IN JOB WORK RECEVING MATERIAL AT DISPATCH TIME on E-way Bill
Me footwear footwear pattern designing karta hu anny companies ke liye mujhe as a job work mere kaam par kitna gst lagega kripya karke jaroor batayen
Our contractor is doing bearing assembly work on piece base. Can we considerred as job work service or manpower supplying service ? Both are registered person
If the work is done at the contractor premises it is treated as Job work and if the work is done at your premises then it is treated as Manpower supply.
What is HSN Code of Printing on Metal Sheet ( Tinplate Tinfree Sheet)
I’m doing a job work for stainless steel pipes, which is supplied by a party.I want to know what will be the GST percentage for this labour work
PLZ COMPUTER TYPING /COMPUTER PRINTOUT, SPIRAL BINDING, PHOTOCOPY JOB WORK WHICH RATE ? AND WHICH HSN CODE. 12% OR 18%. I AM CONFUSE
PLEASE TELL ME WHAT HSN CODE FOR COPPER JOB WORK
sir marble dressing center ke hsn code kya h
I am doing job work in electronic industry kindly let me know GST rate applicable. Whether 12% or 18%. . Components are supplied by principal.
What is the GST rate for annual maintenance charges for without parts for computer service
GST ON PROFESSIONAL CHARGES LIMIT IS ENHANCED FROM 20 TO 40 CLARIFY
Tax liability on Job work for candle and Dhoop batti – Agarbatti manufacturing.
Where unregistered person doing job for registered dealer
I m registered jewellery dealer. If I give job work of making gold jewellery to unregistered job worker should I pay Gst5% via RCM or not… thank you
GOLDSMITH TAKEN PRECIOUS METALS FOR MAKING ORNAMENTS IN THE FIELD OF GOLD AND SILVER ,IS IT JOB WORK OR NAT IF YES CODE NO WHICH IS IN THE RETURN OF INCOME .
WHAT IS THE GST RATE OF JOB WORKER WHO ARE INVOLVED IN MAKING OF DF BALL PEN’S BARREL MOULDING & FILLING
What is the rate of GST on job work charges for hosiery garments industry
WE HAVE TO DO INSTALLATION & COMMISSIONING OF OUR MANUFACTURED ELECTICAL CONTROL PANELS WHAT WILL BE THE JOB WORK RATE WILL BE APPLIED TO SERVICE FALLING UNDER HSN SAC 9987
A person is doing engineering job work for the company he had made sale of 18% instead of 12% from october 1st & also he made payment in Gst 3B So how to Reclaim the remaining 6% in gst
My sac code is 998873 , please let me know the gst tax to be collected as per the latest notification
my question is as i am Job worker for Metal items SAC code is 998933
Metal forging, pressing, stamping, roll forming and powder metallurgy services
how much GST should i charge for the same 18 or 12% as per new notification pl reply
SAC CODE 998898 CURRENT G ST RATE WITH
REGISTED TO REGISTERD PARTY.
Dear Sir,
If my line of business, manufactures but some job give (part of my fixed Assets ) given for out sousing and material return to my house .In that case ( at the time of Eway bill ) what % applicable ( 9% or 6%) my base is Raw material ( Purchase %9%) and sale also 9%
WHAT IS RATE FOR JOB WORK IN REAL ESTATE….?
Being a manufacturer of Corrugated Boxes, what is the Rate of GST on labour charges, and the effective date of new rate of GST ???
What is the tax rate for Labour Charges For -Granites Registered Delear
and also for Man Power Requirement – Labours
WHILE SENDING MACHINE/MACHINERY PARTS FOR JOB WORK TO A REGD. JOB WORKER ON DELIVERY CHALLAN. IS THE GST CHARGEABLE ON COST OF MACHINE/MACHINERY PARTS?
Please Inform Chillies Grinding Charges GST %
engineering unit sending material job work cutting/drilling/spray nozzles and reaping works what is the rate of gst 12% or 18%
999799 is my SAC CODE for 18% is there is a change in Tax percentage….
Dear Sir, what is the GST rate on Telecommunications product under Job work
Pls confirm the Rate 5%,12% 18% & 28%.
GST RATE FOR KITCHEN BASKET IN JOB WORKS
What is the code for tailoring service in GST
What is the GST for tailoring service
Very Good & Clear Response by Hemantji. Thank You, Sir
What is the exact GST applicable to JOB WORK in the field of construction equipment manufacturing
But there are different interpretation some says that in case of Job work amounting to manufacture the rate will be 18 % as defined in point no (iv) of Heading 9988. And this 12 % is applicable on other job work not amounting to manufacturing. Even in taxguru 2-3 artciles of different authors says the above.
Sir,
What is the new GST rate for HSN code 998860 as on 1st October 2019, is it 12 % ??, please confirm
Thanks
Sir,
Please confirm the GST new rate as on 1st Oct 2019 for HSN code 998860, is it 12 %?
Whate paper per cote or Floro cent colour per GST kitna charge karna or HSN code no kya he
WHAT IS GST RATE ON FORGING JOB WORK?
my unit is forging unit part give us material for forging .
but party does not accept 12 % job work,
Dear Sir,
We will receiving resharpened inserts from our supplier them SAC code is 9844.What is the current tax rate.
We are a registered job worker under the tariff head 8543 and 998898.Getting all the sub assembly from a registered principal and in turn are supplying them finished goods.
Kindly specify the job work GST
Thanks and regards
12% GST Rate is applicable to all job work in relation to Registered principal even if job work is amounting to manufacture.
Sir,
Principal & Job Work both are registered and the Job Work is Manufacturing Process [ Raw-materials into New Product ]. Pls confirm the Rate 12% or 18%.
Whether 12% rate is applicable to all job work( registered to registered) irrespective of job work amounting to manufacture or not. As in pre GST era job work amounting to manufacture was subject to levy of excise duty and rest were subject to levy of service tax . Please clarify. Thanx
sir, what is the new Gst RATE of JOB WORKS on Iron & Steel products like CUTTING by MACHINES of Roofing Trafford sheets, Iron coils conversion to RIDGES used for joints in Tresswork. Also job works by Machines on Aluminum products conversion to plumbing products like elbows, Clambs, caps, guttor, Caps etc.
Sir let me know GST on small job worker (unregistered) related to furniture items (wooden & pvc both).
sir i am paper kating.my jopb work is?