Job work services clarified as processing of goods of registered persons, distinct from manufacturing on others' physical inputs. Clarification affirms that the notification entry for services by way of job work is confined to the CGST Act definition - treatment or processing on goods belonging to another registered person - while the separate manufacturing services entry excludes such job work and covers services on physical inputs owned by persons who are not registered under the CGST Act, establishing a clear demarcation between the two entries.