Fish Processing Services on Others' Raw Fish Qualify as Job Work Under Section 143 with 5% GST Rate

Fish Processing Services on Others’ Raw Fish Qualify as Job Work Under Section 143 with 5% GST RateCase-LawsGSTThe AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section

Fish Processing Services on Others' Raw Fish Qualify as Job Work Under Section 143 with 5% GST Rate
Case-Laws
GST
The AAR ruled that fish processing services performed by the applicant on raw fish owned by registered persons constitute job work under Section 143 of the CGST Act. These services are properly classified under Chapter heading 998812 (manufacturing services on physical inputs owned by others). Following Notification No. 31/2017-CT(Rate) dated October 13, 2017, which amended

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =