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        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.

        <h1>Job work services clarified as processing of goods of registered persons, distinct from manufacturing on others' physical inputs.</h1> 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.

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