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%.