AAR : Outsourcing portion of manufacturing process, constitutes ‘Job work Services’, taxable @ 5%

Kerala AAR holds that Mixing of Rubber compound on the material supplied by the principal and returning the finished products i.e. rubber backed mats and mattings back to the principal constitute ‘Supply of Job work service’, squarely covered under Sr. no.26(i)(b) of Notification 11/2017 (Central Tax Rate) and SRO No 370/2017 and taxable @ 5% GST; Also finds that the raw materials like textile, carpets, coir etc. supplied by the principal for execution of job work are cov...