Job Work rules

[Asked by Guest]

Section 2(68) of the CGST Act, 2017 defines job work as ‘any treatment or process undertaken by a person on goods belonging to another registered person’. The one who does the said job would be termed as ‘job worker’. The ownership of the goods does not transfer to the job worker but it rests with the principal. The job worker is required to carry out the process specified by the principal, on the goods.

MyQuery is : It is immaterial as to whether the job worker undertakes job work in his premises or in the premises of service receiver.? and which say with Rules and section Please can provided it.

AI Summary

Job work under GST: processing of another's goods keeps ownership with principal and requires challans and e way bills.
Section 2(68) defines job work as processing goods belonging to another registered person with ownership retained by the principal. Whether work occurs at the job worker's or principal's premises is generally immaterial for job work, but movements require delivery challans (Rules 45, 55) and e way bills (Rule 138(1)). Job work performed in the principal's premises may be treated as manpower supply, and separate registration may be needed if turnover exceeds the threshold. Job workers may subcontract or engage others to complete the work; see Board Circular No. 38/12/2018 for further guidance.