Job work defined as processing another's goods, expanding scope beyond manufacture and altering GST taxation treatment. Job work is undertaking any treatment or process by a person on goods belonging to another registered taxable person; the performer is the job worker and the owner is the principal. This definition focuses on treatment or process rather than requiring the activity to amount to manufacture, thereby broadening the taxable scope under GST compared with earlier law that linked job work to manufacture.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Job work defined as processing another's goods, expanding scope beyond manufacture and altering GST taxation treatment.
Job work is undertaking any treatment or process by a person on goods belonging to another registered taxable person; the performer is the job worker and the owner is the principal. This definition focuses on treatment or process rather than requiring the activity to amount to manufacture, thereby broadening the taxable scope under GST compared with earlier law that linked job work to manufacture.
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