09 April 2018
There is no specific mention for the job work of Rice- Milling in Scheme of Classification of Service. Classification under heading 9986/ sub-heading 998619 would be a wrong classification as service of job work is not a support service for agriculture. The Rice-milling is a process of manufacture and in your case the goods are supplied by another party to you for milling and therefore the case falls under heading 9988, since not specified it should be classifiable under 99889/998898
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