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of <h1>GST Redefines Job Work: Broader Scope Beyond Manufacturing, Impacting Taxation Approach for Job Workers and Principals</h1> Job work involves a person performing a treatment or process on goods owned by another registered taxable person. The individual conducting the process is termed the 'job worker,' while the owner of the goods is the 'principal.' This definition under the GST framework is broader than the previous one from Notification No. 214/86 - CE, which required job work to constitute manufacturing. The updated definition signifies a shift in the taxation approach to job work under the GST regime.
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