GST Circular 126/2019
Clarification on scope of the entries at item (id) and item (iv) under heading 9988 of Notification No. 11/2017 of the Central Tax Rate. The item (id) refers to services carried out on goods belonging to registered persons under GST. Whereas the item (iv) refers to the services carried out on physical inputs (goods) which are owned by persons other than those registered under the CGST Act.