AAR : Upholds 18% GST on Job-work on imported goods; Service tax exemption inapplicable

Nov 06,2018

Andhra Pradesh (AP) AAR holds that the job work service of removing caffeine from tea powder imported from foreign principal and exporting back de-caffeinated goods as per specifications of the service recipient would be taxable under APGST Act, 2017/ CGST Act, 2017 as per Entry No. 26 (HSN 9988) Proviso (iv), thus liable to tax @ 18%; Holds that u/s 13(3)(a) of IGST Act, 2017, place of supply of this transaction is the location where service are actually performed ...


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