12% GST leviable on job work services of anodizing, electroplating on metals belonging to other registered persons: AAR
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- Last Updated on 11 February, 2026
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Case Details: Authority for Advance Rulings, Karnataka Alcoats, In re - [2022] 134 taxmann.com 66 (AAR - KARNATAKA)
Judiciary and Counsel Details
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- Dr. M.P. Ravi Prasad and T. Kiran Reddy, Member
- Sridharan Bhat, CA & AR for the Applicant.
Facts of the Case
The applicant was providing job work services by way of treatment or processing such as anodizing, plating on goods/materials belonging to registered persons. It filed an application for advance ruling to determine the taxability of services provided by it under GST.
AAR Held
The Authority for Advance Ruling observed that applicant was engaged in providing job work services on the materials sent by their customers and returns the said material back to the respective customers. The job work services by way of treatment or processing undertaken by a person on goods belonging to another registered person would be covered under clause (id) of entry number 26 of the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 and accordingly would attract GST rate of 12%.
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