TaxTMI 
TaxTMI 
Dear experts,
I seek your valuable opinion on a situation where the goods sent by manufacturer for packing, shall be termed as job work as per Section 2(68) of CGST Act
Whether packing constitutes to job work under GST?
11 Jul 2025 
7 Replies 
3012 Views Asked by
Packing as job work under GST preserves principal ownership and enables tax-exempt movement with proper compliance.
Packing, labelling and repacking performed on goods belonging to a registered principal qualify as job work under Section 2(68) and CBIC Circular No. 38/12/2018 when the goods remain the principal's property and the activity is a treatment or process; proper documentation and compliance are required. Consequences include sending goods without payment of tax under applicable procedures, preservation of input tax credit subject to compliance, ability to export directly from the job worker's premises with appropriate documentation, and practical advice to treat the job worker's place as an additional place of business and ensure correct e way bill particulars. (AI Summary)
Packing, labelling and repacking performed on goods belonging to a registered principal qualify as job work under Section 2(68) and CBIC Circular No. 38/12/2018 when the goods remain the principal's property and the activity is a treatment or process; proper documentation and compliance are required. Consequences include sending goods without payment of tax under applicable procedures, preservation of input tax credit subject to compliance, ability to export directly from the job worker's premises with appropriate documentation, and practical advice to treat the job worker's place as an additional place of business and ensure correct e way bill particulars. (AI Summary)