As per the Maharashtra AAR, the shot blasting activity operated by the applicant at the premises of his customer by using his own shot blasting machine/steel shots, and labourers are classified as job work service.
Nidhi | Jun 17, 2025 |
GST AAR: Shot Blasting at Customer Site Classified as Job Work Service
The applicant, M/s. Amruta Fettlers (SAYAJI BABURAO SOLASE) is engaged in shot blasting activity and has set up his own shot blasting machine at the property of the customer, M/s. GPI. The customer (GPI) charges the applicant money for space and electricity that are provided to the applicant for operating the machine. The applicant uses his own steel shots and labourers to do the mentioned work. He is paid on a per-piece basis. The output after processing is given to GPI, who further processes it and sells it on the payment of applicable GST. The applicant has always charged 18% GST for the mentioned activity. However, the applicant’s customer has pointed out that the applicant’s activity is considered a job work service, and it should be at 12% GST.
The applicant has filed an application under section 97 of the Central Goods and Services Tax Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017, to get an advance ruling for the following questions:
“1. Whether the shot blasting activity carried out by the Applicant on the castings of his customer M/s. GPI within the premises of M/s. GPI by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not?
2. Whether the said activity will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or not?“
As per the Maharashtra Authority of Advance Ruling:
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