Page 131 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : ELECTROPLATING AND METAL FINISHERS 641
Therefore effective from 1-1-2020, the rate of the product in hand is 9% CGST and
9% SGST.
7. In the light of the above, we rule as under :
Ruling
(1) The Non-woven fabric bags called as ‘Rice Bag’ falls under HSN
6305 33 00.
(2) The applicable rate for the bag of value not exceeding Rs.1,000 per
piece is 2.5% CGST as per Sl. No. 224 of Schedule-I of Notification
No 1/2017-C.T. (Rate), dated 28-6-2017 and 2.5% SGST as per S. No.
224 of Schedule-I of G.O. (Ms.) No. 62, dated 29-6-2017 No.
II(2)/CTR/532(d-4)/2017 up to 30-9-2019 and thereupon up to
31-12-2019, the applicable rate is 6% CGST as per Sl. No. 80AA of
Schedule-II of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017
as amended and 6% SGST as per S. No. 80AA of Schedule-II of G.O.
(Ms.) No. 62, dated 29-6-2017 as amended and effective from 1-1-
2020, the applicable rate is 9% CGST as per Sl. No. 163B of Schedule-
III of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 as
amended by Notification No. 27/2019-C.T. (Rate), dated 30-12-2019
and 9% SGST as per S. No. 163B of Schedule-III of G.O. (M.S.) No.
62, dated 29-6-2017 as amended.

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2020 (34) G.S.T.L. 641 (A.A.R. - GST - T.N.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : ELECTROPLATING AND METAL FINISHERS
Order No. 06/AAR/2020, dated 31-1-2020 in Application Sl. No. 42/2019
Zinc Electroplating on job work - Supply of services - Classification -
Rate of GST - Factually established that principal is sending unplated compo-
nents to applicant, who is fully covered under definition of job worker under
GST law, for getting these components electroplated and returned - Accord-
ingly said activity of electroplating is a treatment or process applied on goods
belonging to others and is thus covered under ‘supply of services’ in terms of
Schedule-II to Central Goods and Services Tax Act, 2017/Tamil Nadu Goods
and Services Tax Act, 2017 - Said supply is classifiable under Heading 9988 as
Manufacturing services on Physical Inputs owned by others - As regards rate
of GST, it would be 18% (9% CGST + 9% SGST) prior to 30-9-2019 under S.
No. 26 of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - However, w.e.f.
1-10-2019, in view of amendment in notification ibid, rate of GST would de-
pend as to whether goods are owned by a registered person or by an unregis-
tered person - In case of registered person rate of GST would be 12% (6%
CGST + 6% SGST) but in case of unregistered person, it would remain 18%

GST LAW TIMES  26th March 2020  227