Job Work Service to Foreign Customer under GST: AAR

18% GST applicable to Job Work Service to Foreign Customer: AAR Fact of the Case 1. M/s Synthite Industries is the applicant in the present case. 2. It entered into a contract with foreign company as Job Worker for processing of tea. Raw material /packing material and all other things are supplied by the foreign company & after completion of processing work it will be exported to the principal.