Tax rate of services in relation to Job Work on physical inputs (goods) owned by others are mentioned at Serial Number 26 of CGST Rate Schedule of Services. Following is the rate schedule for various job work activities:-
|
S. No. |
Nature of Service
(SAC – 9988) |
Effective from | Tax Rate
(CGST/ SGST/ UTGST) |
Tax Rate (IGST) |
| (i) | Services by way of job work in relation to- | |||
| (a) Printing of newspapers; |
01.07.2017 |
2.5% |
5% |
|
| (b) Textile yarns (other than of man-made fibres) and textile fabrics; |
01.07.2017 to 21.08.2017 |
2.5% |
5% |
|
| (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) | 22.08.2017 | 2.5% | 5% | |
|
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); |
01.07.2017 to 12.10.2017 | 2.5% | 5% | |
|
(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) |
13.10.2017 | 2.5% | 5% | |
| (d) Printing of books (including Braille books), journals and periodicals; | 01.07.2017 | 2.5% | 5% | |
| (da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil | 13.10.2017 | 2.5% | 5% | |
|
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). |
01.07.2017 | 2.5% | 5% | |
|
(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively |
25.01.2018 | 2.5% | 5% | |
|
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) |
13.10.2017 | 2.5% | 5% | |
|
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter |
13.10.2017 | 2.5% | 5% | |
| (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) | 13.10.2017 | 2.5% | 5% | |
| (i) manufacture of handicraft goods
Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’. |
15.11.2017 | 2.5% | 5% | |
|
Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. |
Ommitted w.e.f. 22.08.2017 | |||
| (ia)
|
Services by way of job work in relation to-
(a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. |
13.10.2017
|
6%
|
12%
|
| (ii) | Manufacturing services on physical inputs (goods) owned by others, other than (i) above. | 01.07.2017 to 21.08.2017 | 9% | 18% |
| (ii)
|
Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. |
22.08.2017 | 2.5% | 5% |
| (c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.”;s | 13.10.2017 | 2.5% | 5% | |
| (iia) | Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. | 13.10.2017 | 6% | 12% |
| (iii) | Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. |
22.08.2017 To 12.10.2017 |
9% | 18% |
| (iii) | Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii) and (iia) above. |
13.10.2017 To 24.01.2018 |
9% | 18% |
| (iii) | Tailoring services | 25.01.2018 | 2.5% | 5% |
| (iv) | Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. | 25.01.2018 | 9% | 18% |
Job Work Services exempt from GST
- Services by way of slaughtering of animals.
- Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
Custom Schedules mentioned in above Schedule
| Chapters | Commodities |
| SECTION I. LIVE ANIMALS, ANIMAL PRODUCTS | |
| Chapter 1 | Live animals |
| Chapter 2 | Meat and edible meat offal |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| Chapter 5 | Products of animal origin, not elsewhere specified or included. |
| SECTION II. VEGETABLE PRODUCTS | |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| Chapter 7 | Edible vegetables and certain roots and tubers |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons |
| Chapter 9 | Coffee, tea, mate and spices |
| Chapter 10 | Cereals |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten. |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts. |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included. |
| SECTION III. ANIMAL OR VEGETABLE FATS AND OIL AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES | |
| Chapter 15 | Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes |
| SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES | |
| Chapter 16 | Preparation of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| Chapter 17 | Sugars and sugar confectionery |
| Chapter 18 | Cocoa and cocoa preparations |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastry cooks’ products |
| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| Chapter 21 | Miscellaneous edible preparations |
| Chapter 22 | Beverages, spirits and vinegar |
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| Chapter 24 | Tobacco and manufactured tobacco substitutes |
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitationjewellery; coin |
| TEXTILE & TEXTILE ARTICLES | |
| Chapter 50 | Silk |
| Chapter 51 | Wool, fine or coarse animal hair; horse hair yarn and woven fabric |
| Chapter 52 | Cotton |
| Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn |
| Chapter 54 | Man-made filaments |
| Chapter 55 | Man-made staple fibres |
| Chapter 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof |
| Chapter 57 | Carpets and other textile floor coverings |
| Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
| Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. |
| Chapter 60 | Knitted or crocheted fabrics |
| Chapter 61 | Articles of apparel and clothing accessories knitted or crocheted |
| Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| Chapter 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
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