Job work scope clarified: treatment or processing of goods belonging to another registered person falls under the reduced GST classification. The entry at item (id) applies only to job work as defined in the CGST Act - treatment or processing undertaken on goods belonging to another registered person - while item (iv) excludes item (id) and covers manufacturing services on physical inputs owned by others who are not registered under the CGST Act; authorities are directed to apply this demarcation for uniform implementation.