Scope of job work services clarified: distinguishes job work under KGST from manufacturing on inputs owned by non-registered persons. Entry (id) is confined to job work as defined in the KGST Act-treatment or processing of goods belonging to another registered person-while entry (iv) expressly excludes the services covered by (id) and applies only to manufacturing services on physical inputs owned by persons who are not registered under the KGST Act; the entries therefore have distinct scopes and corresponding GST treatment.