{"id":71973,"date":"2025-07-07T08:42:49","date_gmt":"2025-07-07T03:12:49","guid":{"rendered":""},"modified":"2025-07-07T08:42:49","modified_gmt":"2025-07-07T03:12:49","slug":"job-work-on-metallic-film-rolls-not-classified-as-textiles-gst-rate-fixed-at-12-under-serial-no-26-id","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71973","title":{"rendered":"Job work on metallic film rolls not classified as textiles; GST rate fixed at 12% under serial No. 26(id)"},"content":{"rendered":"<p>Job work on metallic film rolls not classified as textiles; GST rate fixed at 12% under serial No. 26(id)<br \/>Case-Laws<br \/>GST<br \/>The AAR held that job work involving cutting of metallic film rolls used for zari\/metallic yarn does not qualify as textile or textile products under chapters 50 to 63 of the CTA &#39;75, as the applicant failed to prove the classification. Consequently, the benefit of concessional GST at 5% under serial No. 26(i)(b) was denied. The job work falls under serial No. 26(id), <\/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=90208\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Job work on metallic film rolls not classified as textiles; GST rate fixed at 12% under serial No. 26(id)Case-LawsGSTThe AAR held that job work involving cutting of metallic film rolls used for zari\/metallic yarn does not qualify as textile or textile pro<\/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-71973","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71973","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=71973"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71973\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}