05 March 2018
Dear Sir/Madam, 1. One of our client is a Diary Industry with Trade Mark. 2. Decision taken by GST Council on 22nd Meeting about Job work service in relation to Food & Food Products falling under Chapter 1 to 22 of HS Code - The rate has been reduced from 18% to 5%. 3. Whether the Milk Pouch Packing Job Work Service fall under above category or It is liable to pay GST @ 18%.