TaxTMI 
TaxTMI 
TaxTMI 
JOB-WORKER IS A MANUFACTURER, TRADER OR SERVICE PROVIDER ?
JOB-WORKER IS MANUFACTURER, TRADER OR SERVICE PROVIDER
NAREN KHATRI
Job Workers Under GST: Primarily Service Providers, Potentially Manufacturers, Not Traders per CGST Act, 2017. A discussion on a forum regarding the classification of job workers under the Goods and Services Tax (GST) system explored whether they are considered manufacturers, traders, or service providers. Participants generally agreed that job workers can be classified as service providers and, under certain conditions, as manufacturers, but not as traders. According to the CGST Act, 2017, job workers are primarily seen as service providers. If a principal designates a job worker's premises as an additional place of business, the job worker may also be regarded as a manufacturer. (AI Summary)