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 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.