JOB-WORKER IS MANUFACTURER, TRADER OR SERVICE PROVIDER

[NAREN KHATRI]

JOB-WORKER IS A MANUFACTURER, TRADER OR SERVICE PROVIDER ?

[Ganeshan Kalyani]

In my view, job worker can be a manufacturer and service provider but not trader.

[KASTURI SETHI]

Yes. Under GST job worker holds both status.

[Vijay kumar]

As per Schedule II of CGST Act, 2017 a job worker is a service provider

[DR.MARIAPPAN GOVINDARAJAN]

Job worker cannot be a trader. He is doing the job for another person. He may manufacture a part of the process for his principal and may render services also. In the context of GST he may be treated as Supplier of service.

[KASTURI SETHI]

Sir,

I am of the view that if Principal declares job worker's premises as additional place of business, then the job worker can be termed as manufacturer also. Manufacturing process is not completely out of GST. Your opinion, Sir.

[Nash Industries I Pvt Ltd]

Jobwork is a supply of Service. Manufacturer or Trader - Supply of Goods.

AI Summary

Job work as service: job-workers are suppliers of service under GST, not traders; manufacturer status possible in limited cases.
Job work is principally a supply of service and, under Schedule II, a job-worker is treated as a service provider supplying services to the principal. A job-worker cannot be characterised as a trader because the activity is performed on behalf of another. The job-worker may be regarded as a manufacturer only in limited circumstances where the principal designates the job-worker's premises as an additional place of business and a manufacturing process is carried out for the principal.