Page 140 - GSTL_26th March 2020_Vol 34_Part 4

650 GST LAW TIMES [ Vol. 34
26(iii) 22-8-2017 12-10-2017 Manufacturing 9% Registered and
Services on Phys- unregistered
ical inputs
(goods) owned by
others...
26(iii) 13-10-2017 24-1-2018 Manufacturing 9% Registered and
Services on Phys- unregistered
ical inputs
(goods) owned by
others...
26(iv) 25-1-2018 30-9-2019 Manufacturing 9% Registered and
Services on Phys- unregistered
ical inputs
(goods) owned by
others...
26(id) 1-10-2019 Services by way 6% Registered
of job work other
than (i), (ia), (ib)
and (ic) of Sl. No.
26
26(iv) 1-10-2019 Manufacturing 9% Unregistered
Services on Phys-
ical inputs
(goods) owned by
others...

8. In view of the above, we rule as under :
RULING
(1) The activity of electroplating undertaken by the applicant is ‘Supply
of service’ and is classifiable under Heading ‘9988 - Manufacturing
services on Physical Inputs owned by others’.
(2) The applicable rate of tax is 9% CGST vide Sl. No. 26 of Notification
No. 11/2017-C.T. (Rate), dated 28-6-2017 as amended and 9% SGST
vide Entry Sl. No. 26 of Notification No. II(2)/CTR/532(d-14)/2017
vide G.O. (Ms) No. 72, dated 29-6-2017 as amended for the period
up to 30-9-2019 irrespective of whether the goods are owned by
Registered or Unregistered persons as given in the Table above.
(3) For the period from 1-10-2019, in case -
(a) The goods are belonging to another Registered person, the
applicable rate of tax, is 6% CGST vide Entry Sl. No. 26(id) of
Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 as
amended and 6% SGST vide Sl. No. 26(id) of Notification No.
II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72, dated 29-6-
2017 as amended.
(b) The goods are owned by unregistered persons, the applicable
rate of tax is 9% CGST vide Sl. No. 26(iv) of Notification No.
11/2017-C.T. (Rate), dated 28-6-2017 as amended and 9%
SGST vide Sl. No. 26(iv) of Notification No. II(2)/CTR/532(d-
14)/2017 vide G.O. (Ms) No. 72, dated 29-6-2017 as amended.
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