• Notification Date: 11-11-2021
• Notification No: 11/2021-22

12% GST applicable on Job Work Services undertaken on Goods owned by Registered Persons

The Authority of Advance Ruling (AAR) in Karnataka decided that 12% GST is payable on job work services undertaken on the goods belonging to the registered persons. The applicant, Sheen Electroplaters Pvt Ltd mentioned that they are involved in the business of plating industry, an independent and well established industrial resource approved for electroplating and surface treatment of aerospace and non-aerospace components. And they provide services of Electroless Nickel Plating, SS Passivation, Chemical Conversion Coating, Zinc Phosphating, Manganese Phosphating, Dry/Solid Film Lubrication, Powder Coating, Painting and also few other chemical processes such as Gold Plating, Silver Plating, Electrolytic Nickel Phosphorus, Nickel Plating. White Bronze Plating, Zinc Plating, Tin Plating, Copper Plating, Surface Treatments, Anodizing, SS Passivation and Chemical Conversion Coating.