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The Tax PublishersGST--JOB WORK SERVICES
Classification and Rate of Tax for Job Work Services
Purnendu Sahai
The present write-up tries to make an overview of the classification and rate of tax applicable to different types of job work services under the Goods and Services Tax law.
1. Meaning of Job work
The term 'job work' is defined under the Central Goods and Services Tax Act, 2017 (the CGST Act) to mean any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly.
2. Classification of job work services under GST law
The classification of the services and the accounting codes are provided under Annexure to Notification No. 11/2017-Central Tax (Rate), dt. 28-6-2017. Job work services are classified under Heading 9988 as 'Manufacturing services on physical inputs (goods) owned by others'. The relevant text of the Annexure to the said Notification reads as under :--
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