Mixing of rubber compound on materials supplied by principal is Job Work

In re Eastern Polymers (GST AAR Kerala)

Q:Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl.No. 26(i)(b) of Notification 11/2017 -CT(Rate) and SRO.No.370/2017?

Answer: Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job services applied on such goods are squarely come under Sl. NO.26(i)(b) of N.No.11/2017-CT(Rate)dt. 28.06.2017.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KERALA

The petitioner is a manufacture and supplier of Rubber backed mats and mailings for laying on the floor. They also supply rubber backed mats and mattings on jab work for which the materials including moulds supplied by the principal. For executing job works, the petitioner procure Rubber, Reclaimed _Rubber, Tyre / Rubber Waste Powder, China Clay Powder, Process Oil, Rubber Chemicals and other consumables from registered dealers.

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