The Goods and Services department has specified in Sr. No. 26 of Notification No. 11/2017- CT (Rate) and No. 8/2017, effective from 1-7-2017 as amended from time to time, the GST rate on Job Work which are given below.
Here are the rates of GST applicable on Job Work:-
| Service Provider | Service recipient (owner of inputs who has sent inputs for processing | GST Rate |
| Registered Job Worker | Registered person | 12% |
| Registered Person | Unregistered person | 18% |
| Unregistered Person | Any person (registered or unregistered) | No GST as supplier of service is unregistered |
Job work or processing of :-
| Manufacturing Services | GST Rates |
| Printing of newspaper, textile and textile products, books, hides and skins and leather, manufacture of leather goods or footwear, printing of paper products, where GST rate is NIL or 5%, gold, silver, precious stones, platinum (but not diamonds), hides, food items, clay bricks, handicraft goods | 5% |
| Manufacture of umbrellas and printing of paper products where GST rate is 12% – | 12% |
| Diamonds falling under Chapter 71 | 1.5% |
| Bus body building which shall also include building of body on chassis of any vehicle under chapter 87 of Customs Tariff | 18% |
| Job Work other than above, when inputs sent by registered person | 12% |
| Manufacturing services of tailoring | 5% |
| Manufacturing services on physical inputs (goods) owned by others, where inputs sent by unregistered person | 18% |
| Services by way of printing of newspapers, books, journals and periodicals which attract IGST @12% or 5% or NIL where only content is supplies by the publisher and the physical inputs including paper used for printing belong to the printer would attract GST rate of | 12% |
| Other manufacturing services, publishing, printing and reproduction services, material services would attract GST rate of | 18% |
| Repairs, maintenance and installation (except construction) | 18% |
*Job Work – means undertaking any treatment by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
* Manufacture – processing of raw material or inputs in any manner that results in emergency of a new product having a distinct name, character and use and the term “manufacturer” shall be construed accordingly.
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