GST on job work

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

18 June 2020  

XYZ (Sender of the goods) and PQR (job worker) both are registered under GST. The activity carried out by PQR amounts to manufacture. PQR is required to charge 12% GST or 18%?