{"id":71789,"date":"2025-06-13T08:42:00","date_gmt":"2025-06-13T03:12:00","guid":{"rendered":""},"modified":"2025-06-13T08:42:00","modified_gmt":"2025-06-13T03:12:00","slug":"shot-blasting-service-on-customer-castings-classified-as-job-work-under-section-2-68-cgst-act-attracting-12-gst-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71789","title":{"rendered":"Shot Blasting Service on Customer Castings Classified as Job Work Under Section 2(68) CGST Act, Attracting 12% GST Rate"},"content":{"rendered":"<p>Shot Blasting Service on Customer Castings Classified as Job Work Under Section 2(68) CGST Act, Attracting 12% GST Rate<br \/>Case-Laws<br \/>GST<br \/>AAR determined that shot blasting service performed by the applicant on customer&#39;s castings within customer&#39;s premises constitutes a job work service under SAC 9988. The service meets definitional criteria of job work as per section 2(68) of CGST Act, 2017, involving processing of goods belonging to a registered person. Ownership of goods remains unchange<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Shot Blasting Service on Customer Castings Classified as Job Work Under Section 2(68) CGST Act, Attracting 12% GST RateCase-LawsGSTAAR determined that shot blasting service performed by the applicant on customer&#8217;s castings within customer&#8217;s premises const<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71789","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71789"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71789\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}