10 September 2017
No. As per section. 22 of the act ,the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker
10 September 2017
5% GST is applicable for job work of Printing of newspapers ,Textile yarns (other than of man-made fibres) and textile fabrics &Cut and polished diamonds; precious and semi-precious stones or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN &Printing of books (including Braille books), journals and periodicals &Processing of hides, skins and leather falling under Chapter 41 of HSN Incase there is no specific rate provided in the GST schedule it default 18% GST rate apply