Case of Amruta Fattlers, AAR Maharashtra Ruling Dated 28th April 2025. The shot blasting activity carried out by the applicant on the castings of his customer within his premises by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988. The said activity will attract 12% GST in terms of clause (id) of serial number 26 of notification No.11/2017 dated 28th June 2017.