Page 196 - GSTL_23rd April 2020_Vol 35_Part 4

522 GST LAW TIMES [ Vol. 35
that Entry No. 26 in the Notification No. 11/2017-Central Tax (Rate), dated 28-6-
2017 relates to activities not specifically covered by Entry 24 above. Entry 26 is
reproduced below for immediate appreciation :

26 Heading 9988 (i) Services by way of job work in rela- 2.5 -
(Manufacturing tion to -
services on (a) Printing of newspapers;
physical inputs (b) Textile yarns (other than of man-
(goods) owned made fibres) and textile fabrics;
by others)
(c) Cut and polished diamonds; pre-
cious and semi-precious stones; or
plain and studded jewellery of gold
and other precious metals, falling
under Chapter 71 in the First Sched-
ule to the Customs Tariff Act, 1975
(51 of 1975);
(d) Printing of books (including Braille
books), journals and periodicals;
(e) Processing of hides, skins and leather
falling under Chapter 41 in the First
Schedule to the Customs Tariff Act,
1975 (51 of 1975).
Explanation. - “man made fibres” means
staple fibres and filaments of organic pol-
ymers produced by manufacturing pro-
cesses either, -
(a) by polymerisation of organic mono-
mers 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 hy-
drolysis of poly(vinyl acetate)]; or
(b) by dissolution or chemical treatment
of natural organic polymers (for ex-
ample, cellulose) to produce poly-
mers such as cuprammonium rayon
(cupro) or viscose rayon, or by chem-
ical modification of natural organic
polymers (for example, cellulose, ca-
sein and other proteins, or alginic ac-
id), to produce polymers such as cel-
lulose acetate or alginates.
(ii) Manufacturing services on physical 9 -
inputs (goods) owned by others, other
than (i) above.
GST LAW TIMES  23rd April 2020  316