GST RATES PACKING

Mohan Rao (103 Points)

26 August 2021  
Pl clarify the issue
work order given to pack sugar owned by sugar factory in half kg packets using film owned by job worker @ Rs.2300/mt of sugar.
job worker is packing the sugar owned by the sugar factory with his own film and labour and submitting the bills as follows :
Bill no.1- film charges (HSN code 3920) @ Rs.1100/mt @ 18% GST ie Rs.1298/mt
Bill no.2 - packing job work charges (HSN code 9988) @ Rs.954.28/MT @ GST 5% ie Rs.1002.
I want to know the correctness of above billing process on the rates of 18% and 5% and also applicability of HSN codes . what are the provisions of GST on job work involving material of job worker