ALL JOB WORK RATES SUMMARISED

ALL JOB WORK RATES SUMMARISED – AFTER OCTOBER 2019 NOTIFICATION CHANGED RATES OF JOB WORK

JOB WORK RATE 5% – 

1.Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON   in relation to- 

(a) Printing of newspapers;      (b) Textiles and textile products falling under Chapter 50 to 63       (c) all products falling under Chapter 71      (d)  Printing of  books  (including Braille books),  journals (da) Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 5per cent. or Nil  (e) Processing of hides, skins and leather      (ea) Manufacture  of leather  goods or  foot wear falling  under Chapter 42 or 64        (f) All food and food products falling under Chapters 1     (h) Manufacture of clay bricks falling under tariff item 69010010        (i) Manufacture of handicraft goods.

B.Services by  way of  any treatment  or process on  goods belonging to another person who is URD, in relation to- 

(a) Printing of newspapers; (b) Printing of  books  (including  Braille  books), journals and periodicals  (c)Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 5per cent 

JOB WORK RATE 12% 

  Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON    in relation to- 

(a) Manufacture of umbrella;

(b) Printing of all goods falling under Chapter 48 or 49, which attract CGST @ 12per cent

 Services by  way of  any treatment  or process on  goods belonging to another person who is URD, in relation   in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 12per cent

JOB WORK RATE 12%   

Services by way of JOB WORK OF GOODS BELONGING TO ANOTHER REGISTERED PERSON   OTHER THAN ABOVE

JOB WORK RATE 18%   

Manufacturing services on physical inputs (goods) owned by others  OR  Services by  way of  any treatment  or process on  goods belonging to another person who is URD, in relation  , other than all above