Job Work involving Conversion of Raw Materials Owned by other Registered Dealers attracts 12% GST: AAR [Read Order]

Registered Dealers - AAR - GST - Job Work - taxscan

The Gujarat Authority for Advance Ruling (AAR) observed that the job work involving conversion of raw materials owned by other registered dealers attracts 12% GST. The applicant, Shree Avani Pharma, is a partnership firm and is engaged in the job work of converting raw material [inputs owned by others] viz [i] Nitroantraquinone (HSN 2909); (ii)…

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