A recent amendment in GST rules has put the changes in entry of S.No. 26 of Notification no. 11/2017 Central Taxes (Rate) Dt. 28.06.2017 through Notification 20/2019 no. Central Taxes (Rate) Dt. 30.09.2019. There was confusion regarding applicability of GST rates due to two types of entities i.e. registered person or unregistered person . These two are very similar sounding entries but there exist a clear distinction. Two scenarios are as follows : 1. Job work undertaken for Registered Persons – • Job work in relation to Printing of newspaper, textile products, all products falling under Chapter 71, Printing of journals and periodicals, Job work in relation to processing of hides, skins and leather falling under Chapter 41, Job work in relation to all food and food products, except dog and cat food put up for retail sale, Tailoring Services etc. - these all are subject to 5% GST. • Job work in relation to diamond falling under Chapter 71 attracts 1.5% GST. • Job work in relation to manufacture of umbrellas and printing of all goods falling under chapter 48 or 49 and all other which is not covered above attracts 12% GST. 2. Job work undertaken for Unregistered Persons – • Job work in relation to Printing of newspapers, books, journals and periodicals Printing of all goods falling under Chapter 48 or 49, Tailoring Services attracts 5% GST. • Job work In relation to all goods falling under Chapter 48 or 49, attracts 12% GST. • All other Job work which are not covered above attracts 18% GST . If the job worker is unregistered the GST rate is not applicable as Job worker is not liable for registration if the turnover is below threshold limit.