Ques: Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) having two rates:
1. (id) Services by way of job work other than “(i), (ia), (ib), (ic) and (ica) above;- 12%
2. (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above.- 18%

What rate of GST is applicable on manufacturing of Plastic parts from Plastic dana owned by other. HSN 998852

Ans: For registered customers its 12% otherwise 18%.

Ques: Dealer is trader of Electrical goods. TRADING OF ELECTRICAL ITEMS IN SALES TAX LAW AND VAT ACT ACCEPTED AS TRADER.DRC-I for FY 2017-2018 and 2018-2019 uploaded at GSTN reversal of ITC U/s 17(5) of Electrical Goods. In both year DRC-I proceeding were dropped AND DRC07 ORDER WITH NIL DEMAND RECEIVED. On 21.05.2024, DRC-I for FY 2019-20 uploaded on same of issue of reversal of ITC U/s 17(5) .DRC-I says ITC is Blocker credit ignoring proceeding dropped in FY 2017-18 and 2018-19. without dinDRC-1 never served in person. Notice was uploaded at “Addl view notices TAB ” DHC SET ASIDE ON Addl view notices TAB ISSUE. Similarly DRC-7 with demand of Rs 27 Lacs uploaded in “addl view notices” on 24-08-2024. Ist appeal time barred ON 24.11.2024. This demand noticed on 5/02/2025.Section 161 time till 24/02/2025. wheather rectification ag exparte order tenable on factual errors or costly option of writ is remedy ,10% to be deposited in writ for admission of writ

Ans: Since the matter was already in knowledge of department and assessed earlier now department can not invoke extended period and raise demand under section 74. Accordingly you should argue your case on technical ground

Ques: Whether ITC can be claimed by X, if the ITC is related to bill issued by party Y, when Y has defaulted in filing return. Y has filed its return of March 2024 on 13-11-2024. Due to this same was reflected in Nov 2024 GSTR-2B only. So, I could not claim the said ITC. Please Let me know is there any rule, section which can help me claim such ITC. 2. I have one more query, If X makes a sales to Y and pays regular GST on it. now, X came to know that Y has ran away and is not going to pay any amount to X. Whether X can issue Credit note and reverse the amount of GST on it so that he can at least save the amount of GST on it? Please suggest on both the query.

Ans: There is a recent judgment which says of the supplier has filed return belatedly then credit of buyer should not be blocked. Pls read that judgement from Taxo portal. As far as second question if you will reverse stating that there was no purchase then you will get income tax issue also. Since there was genuine purchase better you contest the same and get paid the demand of any finally under section 16(2)(c) rather under clause (b)