AAR : Job work services relating to textile products taxable at 5%

Kerala AAR holds that the materials like carpets, coir etc. supplied by the principal for executing job works along with moulds in required designs are covered under Chapter 50 to 63 of Customs Tariff Act, 1975; Therefore, job-work services on such goods squarely come under Sl. No. 26(i)(b) of Notification No. 11/2017-Central Tax (Rate), taxable at 5% GST; Observes that the applicant cuts the material in desired size and mixes the material with molten rubber compound, which a...