Page 132 - GSTL_26th March 2020_Vol 34_Part 4

642 GST LAW TIMES [ Vol. 34
(9% CGST + 9% SGST) - Sections 7 and 9 of Central Goods and Services Tax
Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017. [paras 6, 7, 8]
Ruling in favour of assessee
[Order]. - M/s. Electroplating And Metal Finishers K32, Ambattur In-
dustrial Estate, Chennai-600 053 Tamil Nadu is a partnership firm and are regis-
tered under GST with GSTIN 33AABFE5239N1ZC (hereinafter called the Appli-
cant). They are one of the electroplaters in Chennai and doing Zinc Platting for
their customers in Automobile, General Engineering and Electrical & Electronic
Industries. The applicant has sought Advance Ruling on :
(1) Rate of Tax on GST for Platting;
(2) SAC Number for Platting.
The Applicant has submitted the copy of application in Form GST ARA-01 and
also submitted a copy of Challan evidencing payment of application fees of
Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST
Rules, 2017. The applicants have elaborated their nature of work as below :
2. The applicant has stated that they receive the job from their custom-
ers against the delivery challan. On receipt of the job they do acid cleaning on the
same and as per the customer specification they are doing the platting on the job,
on completion of platting the job will be checked by their quality department and
returned to the customer against their invoice. With respect to their platting pro-
cess, they are using ‘Zinc Anode/Hydrochloric Acid/Zinc Brighter/Zinc Addi-
tive/Caustic Soda
3.1 The applicant was extended an opportunity to be heard in person
and was heard on 6-11-2019. The partners of the applicant firm S/Shri B. Sundar
and R. Ravichandran appeared for the hearing. They stated that they are doing
job work of electroplating. They submitted a copy of manufacturing process and
stated that goods are received by delivery challan and they raise invoice on the
services rendered. They added that that they will submit input invoices, delivery
challen (inward) e-way bill (inward), outward invoices, outward (e-way bill),
detailed manufacturing process, specifications, order copy given by the princi-
pal. They stated that they are seeking clarification on the eligibility of Notifica-
tion 20/2019 which availed Sl. No. 26 of 11/2017. They undertook to submit all
documents within one week and stated that another Personal Hearing is not re-
quired.
3.2 The applicant submitted the following documents on 9-11-2019 :
(1) Copies of the Invoices for purchase of raw materials ... 8 nos.
(2) Delivery Challan and E-way bill of the customers who send their
goods for electroplating - 3 sets
(3) Purchase order of the Customers - 3 sets.
(4) Specifications of the Customers - 1 No.
(5) Copies of the Invoice with E-Way Bill - 3 sets
(6) Chart showing the manufacturing process - Process Flow Sheet and
Photograph - 8 Sheets
(7) Copies of the Notifications Nos. 11/2017
On perusal of the documents, it is seen that the customer of the applicant sends
the goods vide delivery challan and the Purpose of Transport is mentioned as
‘Labour work/Processing’ and in the e-way it is mentioned as ‘Outward-Job-
work’. The applicant after working has raised invoice on their customer with the
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