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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>New GST Definition Broadens Scope of Job-Work Beyond Manufacturing Under Section 2(62) of Model GST Law</h1> Job-work under Section 2(62) of the Model GST Law (MGL) refers to any treatment or process performed by one person on goods owned by another registered taxable person. This definition is broader than the one in Notification No. 214/86-CE, dated March 23, 1986, which required job-work to constitute manufacturing. The updated definition indicates a shift in the taxation approach for job-work under the proposed GST regime.