Goods and Services Tax – 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ] (d) Printing of books (including Braille books), journals and periodicals; 28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to
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atment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 54[(iii) Tailoring services. 5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedu
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Explanation. – The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12[***] 5 – 30[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 o
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75). 29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);] 12[***] 5 – 30[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia
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inting of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 12[***] 5 – 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 18 -]
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