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SGST Advance Ruling Authority

GST - Karnataka AAR - Job Work - Applicant provides the services of thermal spray / metal coating to their clients on the various engineering items received from the principal - The applicant applies various consumables for the coating process which contributes to valuation of the items - Whether the activity of the applicant is in the nature of Job work as defined under Section 2(68) of CGST Act – applicant claim that activity is engineering services and hence the GST rate of 12% is applicable in terms of Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019 – HELD - the applicant undertakes thermal spray / metal or metal alloy coating on the goods / material belonging to another person i.e. the principal. Therefore the work undertaken by the applicant amounts to job work and is a supply of services - the job-work being provided by the applicant is nothing but metal coating of the goods belonging to other persons in different methods i.e. thermal spray, plasma spray, HVOF spray, Powder flame spray & wore flame spray - the SAC 998873 covers Other fabricated metal product manufacturing and metal treatment services which includes metal treatment and coating services, general machining services, cutlery, hand tool and general hardware manufacturing services and other fabricated metal product manufacturing services not elsewhere covered - the applicant’s services are indubitable metal treatment/coating services and hence merit classification under SAC 998873 and Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019 is applicable to the applicant - The applicable rate of tax depends on the aspect whether the principal owner of the goods is registered under GST Act or not
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