Concessional Rate of 5% for Certain Job work :
As per Notification No. 11/2017-CT (Rate) and No. 8/2017-IT (Rate) both dated 28- 06-2017, effective from 01-07-2017 as amended from time to time.
Services by way of job work in relation to
1. Printing of Newspapers
2. Textile and textile products falling under chapters 50 to 63 in the First schedule to the Customs Tariff Act, 1975. Thus, from 22-08-2017, job work of garments will also be subject to GST @5%.
3. All products falling under chapter 71 of Customs Tariff Act [Pearls, precious, and semi-precious stones, precious metals (like gold, silver, platinum) and their Articles, imitation jewellery, coin etc.]
4. Printing of Books, journals and periodicals.
5. Printing of all goods falling under Chapter 48 or 49 which attracts GST rate of 5% or Nil.
6. All foods and food products falling under chapters 1 to 22 of Customs Tariff Act [inserted w.e.f. 13-10-2017]
7. Processing of Hides, skins and leather falling under chapter 41 in the First schedule to the Customs Tariff Act, 1975.
8. All products falling under Chapter 23 of Customs Tariff Act [residues and waste from food industries, prepared animal fodder] except dog and cat food put for retail sale [inserted w.e.f. 13-10-2017].
9. Manufacture of clay bricks falling under Tariff item 6901 00 10 [inserted w.e.f. 13-10-2017
10. Manufacturing of clay bricks falling under tariff item 6901 00 10 [inserted w.e.f. 13-10-2017
11. Manufacture of Handicraft goods as defined in Notification No. 32/2017- CT dated 15-09-2017 [inserted w.e.f. 15-11-2017]