Finally, Clarification on the GST rates on job work – Circular No 126 Dated 22-11-2019




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Finally, Clarification on the GST rates on job work – Circular No 126 Dated 22-11-2019

Summary of the Circular :
12% GST is levied only job work services which are provided by way of treatment or processing undertaken by a person on goods belonging to another registered person.
On the other hand, 18% GST is levied only on such services which are carried out on physical inputs (goods) which are owned by persons other than those registered.




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