Job work services classification clarified: distinct scope from manufacturing services on third party goods, confirming separate GST treatment. The circular clarifies that the notification entry for job work services is confined to treatment or processing of goods belonging to another registered person as defined in the APGST Act, and that the entry for manufacturing services on physical inputs owned by others excludes those job work services and therefore applies only to services on goods owned by persons not registered under the APGST Act.