Page 137 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : ELECTROPLATING AND METAL FINISHERS 647
(iv) after item (i), in columns (3), (4) and (5) and the entries relat-
ing thereto, the following shall be inserted, namely :-

(3) (4) (5)
“(ia) Services by way of job work relation to - 6 -“;
(a) manufacture of umbrella;
(b) printing all of goods falling under Chapter 48
or 49, which attract CGST @ 6 per cent.

(v) in item (ii), after sub-item (b), the following sub-item shall be
inserted, namely :-
“(c) printing of all goods falling under Chapter 48 or 49,
which attract CGST @ 2.5 per cent. or Nil.”;
(vi) after item (ii), in columns (3), (4) and (5) and the entries relat-
ing thereto, the following shall be inserted, namely :-

(3) (4) (5)
“(iia) Services by way of any treatment or process 6 -“;
on goods belonging to another person, in relation to
printing of all goods falling under Chapter 48 or 49,
which attract CGST @ 6 per cent.

(vii) in item (iii), for the word, brackets and figures “and (ii)”, the
figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be
substituted;
7.4 Notification No. 1/2018-C.T. (Rate), dated 25-1-2018 amended the
entry further as under :
(j) against Serial Number 26, in column (3), -
(A) in item (i), alter sub-item (e), the following sub-item shall be
inserted, namely :-
“(ea) manufacture of leather goods or foot wear falling under
Chapter 42 or 64 in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) respectively;“;
(B) for item (iii) and the entries relating thereto, in columns (3), (4)
and (5), the following shall be substituted, namely :-

(3) (4) (5)
“(iii) Tailoring services. 2.5 -
(iv) Manufacturing services on physical inputs 9 -“;
(goods) owned by others, other than (i), (ia) (ii), (iia)
and (iii) above

7.5 Notification No. 20/2019-C.T. (Rate), dated 30-9-2019 amended the
said entry further as under :
(m) against serial number 26, in column (3), in item (i), in clause (e), after
the words “products”, the figures and words ”, other than diamonds,” shall
be inserted;
(n) against serial number 26, in column (3), after item (ia) and the entries
relating thereto in columns (3), (4) and (3), the following shall be inserted,
namely :-

GST LAW TIMES  26th March 2020  233