Eye Share: Job work Vs. Manufacturing – Continuous in GST Era

Nov 27,2019

Recently, CBIC issued a Circular No. 126/45/2019 - GST dated November 22, 2019, on scope of Notification entry at item (id) under Heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 inserted w.e.f. October 1, 2019 vide Notification no. 20/2019 - Central Tax (Rate) prescribing 12% GST rate for job-work services.Ms. Neha Sethi (Chartered Accountant) in her article states that, “After the circular has been issued, ...


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